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国务院颁布的《会计人员职权条例》(下简称条例)和财政部制订的《国营工交企业经济核算工作试行办法》(简称办法),对在大中型企业建立总会计师制度都提出了明确的要求。对总会计师制度重要性的认识,取决于我们对提高企业经济效益重要性的认识。邮电企业作为一个企业必须按企业化的原则进行管理,迅速建立总会计师责任制度势在必行。但是,由于邮电企业的经济工作薄弱,经济核算未很
The State Council promulgated the “Regulations on the Rights of Accounting Personnel” (hereinafter referred to as the “Regulations”) and the “Trial Measures for the Economic Accounting of State-Owned Industrial and Trading Enterprises” (referred to as the Measures) formulated by the Ministry of Finance, setting clear requirements for the establishment of the chief accountant system in large and medium-sized enterprises. The recognition of the importance of the chief accountant system depends on our understanding of the importance of improving the economic efficiency of enterprises. Posts and telecommunications companies as a company must be managed in accordance with the principle of enterprise, and it is imperative to quickly establish a chief accountant responsibility system. However, due to the weak economic work of postal and telecommunications companies, economic accounting is not very