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总经济师和总会计师(以下简称“二总”)的分工与协作,既是个理论问题,又是个字际问题。搞好“二总”的分工,关键在于明确“二总”的分工原则。笔者认为,“二总”的分工原则主要是:1、必须遵循《中共中央关于经济体制改革的决定》规定的原则,即总经济师要切实加强企业经营、提高经济效益;总会计师要严格维护财经纪律、精打细算、开辟财源。2、在企业的“四全”管理中,总经济师应负责全面计划管理,总会计师应负责全面经济核算管理。3、必须满足现代化大生产的要求,建立高效率的企业管理机构,避免领导班子成员之间的摩擦、扯皮、互相推诿等现象。
The division of labor and collaboration between the chief economist and the chief accountant (hereinafter referred to as “the second general manager”) are not only theoretical issues but also cross-cultural issues. To improve the division of labor of the “two sums,” the key lies in clarifying the principle of division of labor in the “two sums.” The author believes that the principle of division of labor in the “two generals” is mainly as follows: 1. The principle stipulated in the Decision of the CPC Central Committee on the Reform of Economic Structure must be followed: the chief economist should conscientiously strengthen the operation of the enterprise and increase the economic benefits; Financial discipline, careful planning, open up financial resources. 2, in the enterprise “Siquan” management, chief economist should be responsible for the overall planning and management, chief accountant should be responsible for comprehensive economic accounting management. 3, must meet the requirements of modern large-scale production, establish an efficient business management agencies, to avoid the friction between the leadership team members, wrangling, pushing each other and so on.