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研究荟萃走向２１世纪的总会计师企业由生产型转变为生产经营型，财务管理的地位和作用发生了重大变化，总会计师由企业生产经营的后台走到了前台；转换企业经营机制，建立现代企业制度，财务管理的地位和作用又将发生变化，总会计师从企业生产经营的配角将变成主角。可以...
The chief accountant enterprise of the 21st century has changed from a production type to a production operation type. The position and role of financial management have undergone major changes. The chief accountant has gone from the background of production and operation to the front desk; the company’s operating mechanism has been changed, and a modern enterprise system has been established. The position and role of financial management will change again, and the chief accountant will become the protagonist from the supporting role of the company’s production and operation. can...