1总会计师的职责和权限《中央企业总会计师工作职责管理暂行办法》(以下简称《暂行办法》)以部门规章的形式,明确了总会计师的职责和权限。职责和权限的划分,对于中央企业总会计师来说,职权具体,责任明确,其承担的责任和压力随着企业发展和经济环境与经济形势的变化,将更为显著 1 Chief Accountant’s Duties and Competencies The Interim Measures for the Administration of the Work of the Chief Accountants of Central Enterprises (hereinafter referred to as the “Interim Measures”) clarified the responsibilities and authorities of the chief accountants in the form of departmental rules and regulations. Responsibility and authority of the division, for the chief accountant of the Central Enterprise, the specific terms of responsibility, a clear responsibility, its responsibility and pressure to assume with the business development and economic environment and economic changes in the situation will be more significant