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我国的总会计师制度是伴随着建国之初社会主义改造的完成,借鉴前苏联经验。在“一长三师”(即厂长、总工程师、总经济师和总会计师)的企业干部管理体制下形成的,它对于完善公司治理结构,建立企业内部有效的制衡和约束机制具有重要意义,我国企业中的总会计师在经营管理方面也发挥了十分重要的作用。但随着我国经济体制的转变和现代企业制度的建立,总会计师制度出现了一
Our country’s chief accountant system is accompanied by the completion of the socialist transformation in the early days of the founding of the People’s Republic of China and drawing on the experience of the former Soviet Union. It is formed under the enterprise cadre management system of “one long three division” (that is, factory director, chief engineer, chief economist and chief accountant). It has the functions of perfecting corporate governance structure and establishing effective internal check and balance mechanism Significantly, the chief accountant in our country also plays a very important role in business management. However, with the transformation of China’s economic system and the establishment of a modern enterprise system, the chief accountant system has emerged