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财政部于1985年对起草《总会计师条例》进行了调查准备工作,1986年又布置部分省市草拟《总会计师条例》。我们根据财政部的布置,于1986年先后在湖北、湖南进行了3次专门研讨会,参加研讨的有大中型企业的总会计师、总经济师,有主管部门的会计师,有经委和财政、会计学会的同志。这些同志大都处于第一线,实践经验丰富,对草拟《总会计师条例》提出了很好的意见,现就研讨中的几个主要问题初步探讨如下: 一、总会计师与总经济师职权如何划分。我们认为,总会计师与总经济师的职权不能截然分开,应该既有明确分工,又要相
The Ministry of Finance conducted a survey on drafting the “Chief Accountant Ordinance” in 1985, and drafted the “Chief Accountant Ordinance” in 1986 in some provinces and cities. According to the arrangement of the Ministry of Finance, we successively held three special seminars in 1986 in Hubei and Hunan Province. The chief accountants and chief economists of large and medium-sized enterprises participated in the seminar. The accountants of competent departments, economic commissions and financial and accounting Learn to comrades. Most of these comrades are at the front line with rich practical experience and put forward good suggestions on the drafting of the “Chief Accountant Regulations.” We will discuss the following several major issues in the seminar as follows: I. How to define the responsibilities of chief accountants and chief economists . We think that the chief accountant and the chief economist can not be separated completely from their respective powers. They should have both a clear division of labor and a