总会计师是企业领导层的重要成员,在转换企业经营机制、实现财务与会计同国际惯例接轨的过程中,肩负特殊使命。总会计师的职能作用,主要是起企业高层决策的参与作用、会计核算的组织作用、财务管理的调控作用,亦即参与决定企业的各种大政方针。总会计师在其分管的业务工作中要制订规划,拟定规范,选贤任能,培养人才,组织企业的财务与会计工作。对包括生财、聚财、用财在内的理财活动,进行计划、组织、协调、控制和检查,确保企业在激烈的市场竞争中,能够自负盈亏、自我发展,不断地提高企业的经济效益。因此,总会计师要有高瞻远瞩的战略目光,出众的组织才能,强烈的进取精神,紧迫的改革意识,善于识人、用人和育人,善于判断决策,善于当家理财,善于取长补短,善于处理公共关系和财务关系。 Chief accountant is an important member of the corporate leadership, in the conversion of business management mechanisms, financial and accounting to achieve convergence with international practice in the process, shoulder a special mission. Chief accountant functions, mainly from the high-level decision-making participation of enterprises, the role of accounting organizations, the regulatory role of financial management, that is, to participate in the decision of the various business policies. Chief accountant in its charge of business work to develop the planning, formulation of norms, the election of talents, training of personnel, organization of the financial and accounting work. Plan, organize, coordinate, control and check the wealth management activities including making money, collecting wealth and using wealth to ensure that enterprises can become self-financing, self-sustaining and continuously improve their economic benefits in the fierce market competition. Therefore, the chief accountant must have a strategic vision, outstanding organizational ability, strong entrepreneurial spirit, urgent reform awareness, good at knowing, employing and educating people, be good at judging and making decisions, being good at managing money, being good at each other, being good at dealing with public relations And financial relationships.