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(一)总会计师的设置问题。按照财政部的解释,总会计师为行政职务,没有条件设置总会计师的,可以设置副总会计师。1981年6月22日财政部颁发《国营工交企业经济核算工作试行办法》规定:“大中型企业都要设置总会计师,建立总会计师责任制。大型企业必须由具有高级会计师技术职称的人担任总会计师。中型企业应由具有高级会计师或会计师技术职称的人担任总会计师。……小型企业也要指定一名懂得经济核算,熟悉财务会计业务的副厂长主管经济核算工作,行使总会计师的职权。”至于主管局和公司一级总会计师的设置没有明文规定,但可以设想应由具有高级会计师技术职称的人担任。按以上的解释和规定,总会计师可以由高级会计师、会计师和行政领导干部担任,并行使总会计师职权。这样一
(A) the chief accountant’s setup problem. According to the explanation of the Ministry of Finance, if the chief accountant assumes the administrative post or the chief accountant is not qualified, the deputy chief accountant may be set up. On June 22, 1981, the Ministry of Finance promulgated the “Trial Measures for Economic Accounting of State-owned Industrial and Technological Enterprises”, which states: “For large and medium-sized enterprises, a chief accountant should be established to establish a system of accountability for chief accountants. Large enterprises must be appointed by persons with senior accountant titles Accountant.Middle-sized enterprises should be senior accountants or accountants with technical titles as chief accountant .... Small business also have to appoint a knowledgeable, familiar with the financial accounting business in charge of economic accounting, exercise the chief accountant’s authority ”There is no express provision for the setting of the Office and the Chief Accountant at the corporate level, but it is envisaged that those with a senior accountant’s technical title should be assumed. According to the above explanations and regulations, the chief accountant may be a senior accountant, an accountant and an administrative leading cadre, and exercise the chief accountant’s authority. This one