论文部分内容阅读
总会计师(Controller)一词,溯源于法文,是由Counter——Roller两字所构成,意指以记录作计算的人或控制者。总会计师制度在当代西力已十分普遍,但会计理论界对总会计师却未曾下过权威而统一的定义。安德森(Andlerson)在其所著的《实用总会计师制度》一书中指出:“总会计师是规划和控制企业的各种记录,并提供各种信息的负责人。”而阿道夫·马茨(Adolph Matz)与米尔顿·F·厄斯里(Milron F·usry)在他们的《成本会计规划与控制》专著中则将总会计师解释为“管理队伍中的成员”,他辅佐经营者从事规划与控制工作。这两种定义可能都具有一定的代表性。总会计师一词早在十五世纪时,即已出现在英国皇家的许多政府机构中,在格鲁(Crew)所著《公司财务经理与总会计师指南》一书中,曾提到张伯伦时代设有“总会计师”(Comtroller of accounts)制度,1964年,英国财政部开始设置
The term Controller, traced back to French, is composed of the words Counter - Roller and means the person or controller calculated on record. The chief accountant system is very common in modern times. However, the accounting theory circles have never had the authoritative and unified definition of the chief accountant. Andlerson, in his book The Practical Accountant System, states: “The chief accountant is responsible for planning and controlling the company’s records and for providing various kinds of information.” And Adolph Matz and Milron F. Usry, in their book on Cost Accounting Planning and Control, explained the chief accountant as a “member of the management team,” and he assisted the manager in the planning and Control work. Both definitions may be somewhat representative. As early as the fifteenth century, the term chief accountant appeared in many government agencies of the royal royal family. In his book Crew’s Guide to Corporate Finance Managers and Accountants, it was mentioned that the Chamberlain era With the “Comtroller of accounts” system, in 1964 the British Treasury started to set up