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总会计师的职责应该是有权全面领导全厂各科室、各车间的职工进行经济核算工作,实行全员经济核算,以发挥厂级领导的作用。如果总会计师只作一个“财务科长”,是推动不了这项全面工作的。总会计师除了有权领导全厂的会计人员外,还应该有权领导统计人员以及从事有关经济工作的工程技术人员(如设计、工艺、质量等)和采购、销售等业务人员从事经济核算工作,讲求经济效果,做到科研、设计、工艺、生产、质量、销售全过程的核算,这样才能抓住生产经营管理的根本,充分发挥总会计师的作用,不断提高经济效益。把提高经济效益作为总会计师的主要职责,并赋予相应的业务权利,是把企业工作的重点转移到提高经济效
Chief accountant’s responsibility should be the full authority of the entire plant sections, the workers in the workshop for economic accounting, the full implementation of economic accounting, to play the role of plant-level leadership. If the chief accountant only serves as a Chief of Finance, it will not be able to promote this comprehensive work. In addition to having the power to lead accounting personnel in the whole factory, the chief accountant should also have the right to lead statisticians as well as engineering and technical personnel (such as design, technology, quality, etc.) and purchasing, sales and other personnel engaged in economic work in economic accounting, Emphasize the economic effect and accomplish the accounting of the whole process of scientific research, design, technology, production, quality and sales so as to seize the fundamental of production and operation management, give full play to the role of chief accountant and continuously improve economic benefits. To improve economic efficiency as chief accountant’s main responsibility and to give the appropriate business rights, is the focus of corporate work to improve economic efficiency