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党和政府历来重视总会计师制度的建设。早在1961年9月,中共中央颁发的“工业七十条”提出了要在企业中设立总会计师;1963年10月,国务院颁发了“关于国营企业设置总会计师的几项规定草案”;1985年1月全国人大常委会通过的《会计法》以法律形式确立了大中型企业设置总会计师;1990年国务院发布了“总会计师条例”;1999年10月31日全国人大常委会审议通过的《会计法》再次肯定了“国有大中型企业必须设置总会计师”。这些法规、条例确立了总会计师在企业的地位,明确了总会计师职责和权限,为总会计师依法开展工作奠定了基础。另一方面,现代
The party and the government have always attached importance to the construction of the chief accountant system. As early as September 1961, the “70 Sections of Industry” issued by the CPC Central Committee proposed the establishment of the chief accountant in the enterprise. In October 1963, the State Council issued the “Draft Regulations on the Establishment of the Chief Accountant of State-owned Enterprises In January 1985, the ”Accounting Law“ passed by the Standing Committee of the National People’s Congress established the chief accountant for large and medium-sized enterprises in the form of a law. In 1990, the State Council promulgated the ”General Accountants Ordinance“. On October 31, 1999, the NPC The Accounting Law reviewed and passed by the Standing Committee reaffirmed ”the state-owned large and medium-sized enterprises must set the chief accountant." These laws and regulations establish the status of the chief accountant in the enterprise, clarify the responsibilities and authorities of the chief accountant, and lay the foundation for the chief accountant to carry out their work in accordance with the law. On the other hand, modern