总会计师制度是现代企业经营管理制度的一个重要组成部分,是企业实行科学管理的重要组织措施,是企业管理中一项行之有效的制度。在对内搞活经济、对外开放的新形势下,企业总会计师制度必须加强。 (一)总会计师在企业中的地位问题:总会计师在企业中的地位与现行企业领导班子中各领导成员的结构分工管理制度密切相关。从目前企业领导班子组成结构体制看,有三种形式:(1)在厂长领导下设置几个副厂长各分管一部分企业领导工作。在这种结构体制下,厂长是企业技术和经济的全面负责人,各个副厂长也要对其分管部分业务的技术和经济负责。企业不设三总师。(2)在厂长领导下设置几个副厂长和三个 The chief accountant system is an important part of modern enterprise management system, an important organizational measure for implementing scientific management and an effective system in enterprise management. Under the new situation of invigorating the economy and opening to the outside world, the system of corporate chief accountant must be strengthened. (A) the chief accountant’s position in the enterprise: The chief accountant’s position in the enterprise is closely related to the structure division of labor management system of the leading members of the current enterprise leadership. From the current structure of the leading group to see the business system, there are three forms: (1) under the leadership of director set up several deputy director in charge of each part of the leadership of enterprises. Under this structure, the factory manager is the overall head of the company’s technology and economy. Each deputy director is also responsible for the technical and economic aspects of the business. Enterprises do not have three chief division. (2) Under the leadership of the factory director set up several deputy director and three