1990年12月国务院发布《总会计师条例》标志着我国会计法制建设和发展进入了一个崭新的阶段。国家曾多次在有关行政法规中对总会计师的设置、职责、权限作出规范。 随着我国改革开放步伐的加快和经济建设的飞速发展,待别是《企业会计准则》、《企业财务通则》以及行业会计制度 December 1990 issued by the State Council, “Chief Accountant Ordinance” marks the construction and development of China’s accounting legal system has entered a brand-new stage. On many occasions, the state has regulated the establishment, duties and powers of the chief accountants in the relevant administrative regulations. With the acceleration of the reform and opening up in our country and the rapid development of economic construction, pending the adoption of the “Accounting Standards for Business Enterprises”, the “General Rules for Corporate Finance” and the Accounting System for Industries