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第一章总则第一条为加强对山西省人民政府国有资产监督管理委员会(以下简称省国资委)所出资企业(以下简称企业)总会计师工作职责管理,规范企业财务会计工作,促进建立健全企业内部控制机制,有效防范企业经营风险,强化企业经营决策机制,充分发挥总会计师在企业管理中的重要作用,依据《企业国有资产监督管理暂行条例》和国家法律法规的有关规定,制定本办法。
Chapter I General Provisions Article 1 In order to strengthen the management over the duties and responsibilities of the chief accountants funded by the State-owned Assets Supervision and Administration Commission of the Shanxi Provincial People’s Government (hereinafter referred to as the provincial SASAC), standardize the financial and accounting work and promote the establishment and improvement of the enterprise Internal control mechanism to effectively prevent business risks and strengthen the business decision-making mechanism, give full play to the chief accountant in the important role of business management, based on “Provisional Regulations on State-owned Assets Supervision and Management of enterprises” and the relevant provisions of national laws and regulations, the development of this approach.