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厂长是企业的法人代表,会计人员是厂长的参谋,《会计法》是处理厂长和财会人员工作关系的准则。在经济体制改革中,工矿企业的领导体制实行厂长负责制,医院实行院长负责制。因此,厂长(院长)理所当然的是企业(医院)的法人代表,主持企业(医院)的全面工作。他们的责任是对国家负责,对上级主管单位负责,对本企业的工作负责;会计是厂长(院长)的参谋和助手,他们应该
The director is the legal representative of the enterprise. The accountant is the director of the director. The “Accounting Law” is the guideline for handling the working relationship between the director and the accountant. In the economic system reform, the leading system of industrial and mining enterprises shall be in charge of factory director and the hospital shall be in charge of the system of president. Therefore, director (president) of course is the legal representative of the enterprise (hospital), presided over the overall work of enterprises (hospitals). Their responsibility is to be responsible to the state, responsible to the higher authorities and responsible for the work of the enterprise. Accounting is the staff and assistant of the director (president) who should