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总会计师制度是在商品经济发展的过程中产生的。它是在我国企业转轨变型后的生产经营管理的新特点、新形式下发挥作用。按照我国现行企业管理体制要求,总会计师所承担的责任主要是对企业的财经状况负责。它是参与企业高层经营决策的有力助手。总会计师为了完成上项所赋予的权力
Chief accountant system is in the process of commodity economy development. It is a new feature of the production and management after the transformation of the enterprise in our country, and it plays a role under the new form. According to China’s current corporate management system requirements, the chief accountant’s responsibility is mainly responsible for the financial status of the enterprise. It is a strong assistant to participate in high-level business decision-making. Chief Accountant in order to accomplish the powers conferred by the preceding paragraph