第一章总则第二章工作职责第三章工作权限第四章总会计师第五章技术职称第六章任免奖惩第七章附则第一章总则一、会计是管理国民经济必不可少的工具.社会主义经济越发展,会计越重要.做好会计工作,加强财务管理,提高经营管理水平,以促进社会主义经济高速度发展,为实现新时期总任务作出贡献,这是会计人员的光荣任务.为了明确会计人员的职责权限,充分调动他们的积极性,更好地为社会主义革命和社会主义建设服务,特制定本条例. 二、国营企业、事业、机关、团体,都必须单独设置财务会计机构,根据工作需要,配 Chapter I General Provisions Chapter II Work Responsibilities Chapter III Working Rights Chapter IV Chief Accountant Chapter V Technical Title Chapter VI Appointment and Reward Chapter VII Supplementary Provisions Chapter I General Provisions I. Accounting is an indispensable tool for managing the national economy. The more the socialist economy develops, the more important is the accounting. It is a glorious task for accountants to do a good job in accounting work, strengthen financial management and improve management levels so as to promote the rapid development of the socialist economy and make contributions to the overall task of the new period. In order to clarify the responsibilities and powers of accountants, fully mobilize their enthusiasm and better serve the socialist revolution and socialist construction, these Regulations are hereby enacted.Second, the state-owned enterprises, undertakings, agencies and organizations must set up separate financial accounting institutions , According to the needs of work, with