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企业的总会计师除具备有专业知识,有较好的组织才能和领导艺术外,还必须注意工作方法,搞好多方面的关系。 (一)与厂长的关系我们现行企业领导制是厂长负责制,副厂长、总会计师、总工程师都是厂长的助手。总会计师负责全厂的经济管理工作,与全厂各职能科室有着密切的联系,因此在工作中不无分歧和矛盾。分歧的意见,往往发生在预测经营目标、费用开支上,以及各项资金使用和处理国家、企业和职工三者利益关系上。原因是厂长考虑全面管理工作多,而总会计师却着重经济管理,财经政策,财经纪律,会计规章制度等。因此,凡是涉及到财经纪律和规章制度,总会计师一定要向厂长讲清楚。凡是涉及经济
In addition to possessing professional knowledge, having better organizational skills and leading art, the chief accountant of the enterprise must also pay attention to the working methods and improve the relations in many aspects. (A) the relationship with the director Our current business leadership system is director of responsibility, deputy director, chief accountant, chief engineer are the assistant of the director. The chief accountant is in charge of the economic management of the whole factory and has close ties with all functional departments of the whole factory. Therefore, there are no differences and contradictions in the work. Disagreements often occur in the forecast of business objectives, costs and expenses, as well as the use of funds and deal with the interests of the state, enterprises and workers. The reason is that the director considers the overall management work more, while the chief accountant focuses on economic management, financial policies, financial discipline, accounting rules and regulations. Therefore, whenever it comes to financial discipline and rules and regulations, the chief accountant must make it clear to the director. All involved in the economy