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新《会计法》第３６条规定：“国有的和国有资产占控股地位或者主导地位的大、中型企业必须设置总会计师。”由原《会计法》的“可以”改为法律要求的“必须”，总会计师的重要性得到了法律强调，客观上提升了会计职业的地位，在完善国有企业法人治理结构方面迈出了重要一步
Article 36 of the new Accounting Law stipulates: “The large and medium-sized enterprises that state-owned and state-owned assets hold the controlling or dominant position must be provided with a chief accountant.” From the “may” of the original “accounting law” to the “must ”The importance of the chief accountant has been emphasized by the law. Objectively, the position of the accounting profession has been enhanced and an important step has been taken in perfecting the corporate governance structure of state-owned enterprises