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对总会计师的地位和作用问题,我们的认识如下:一、参与企业经济活动过程的规划(包括预测经济前景、进行生产经营决策、制订预算及计划等),发挥参谋助手作用总会计师首要的工作,就是参与决策和计划。正确的决策,依赖于可靠的预测,预算及计划则是决策的表现和具体化。总会计师根据会计系统提供的信息(包括历史资料和现在所能取得的信息),以及从其他部门(如供销部门、生产部门)获得的数据为基础,运用所掌握的科学知识和实践经验,预计、推测生产经营活动发展的必然性和可能性。在预测的基础上,总会计师在厂长(经理)的主持下,与总工程师一道,会同有关人员,对多种备选方案,运用各种专门方法,进行进一步的可行性研究以及技术、经济论证,以选择最优方案。
Our understanding of the status and role of the chief accountant is as follows: I. Participating in the planning of the economic activities of the enterprise (including forecasting the economic prospects, making decisions on production and operation, making budgets and plans, etc.), and acting as chief assistant to the Chief Accountant , Is to participate in the decision-making and planning. Correct decision-making, relying on credible forecasts, budgets and plans are the expression and embodiment of decision-making. Based on the information provided by the accounting system (including historical data and information currently available) and the data obtained from other departments (such as the supply and marketing department and the production department), the Chief Accountant uses the scientific knowledge and practical experience gained and estimates , Speculate on the inevitability and possibility of the development of production and operation activities. Based on the forecast, under the auspices of the director (manager), the chief accountant will, together with the chief engineer, work with relevant personnel on various alternatives and use various specialized methods to conduct further feasibility studies as well as technical and economic Argument to choose the best plan.