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1990年12月31日国务院发布的《总会计师条例》第二条指出:“全民所有制大、中型企业设置总会计师”。笔者认为,全民所有制大型钢铁联合企业下属的县团级以上分厂也应该设置总会计师。本文以宣化钢铁公司在下属主要分厂设置主任会计师(总会计师)的实践,阐述其必要性和作法。 一、大型钢铁联合企业主要分厂设置总会计师的必要性 1.大型钢铁联合企业下属的主要分厂,一般都具备了设置总会计师的规模和条件。比如,宣钢下属15个县团级厂矿和单位,多数拥有近亿元固定资金和数千万元的流动资
Article 2 of the “Chief Accountant Regulations” promulgated by the State Council on December 31, 1990 states: “The chief accountant of large and medium-sized enterprises established by the whole people”. The author believes that the national ownership of large-scale iron and steel enterprises under the county-level branch above should also be set up chief accountant. In this paper, Xuanhua Iron and Steel Company in the main branch of the establishment of the chief accountant (chief accountant) practice, elaborated on the necessity and practice. I. The Necessity of Setting Chief Accountants in Major Branch Plants of Large Iron and Steel Enterprises 1. The major subordinate branches of large iron and steel complexes generally have the scale and conditions for setting up a chief accountant. For example, under the declaration of steel 15 county-level factories and mines and units, most have nearly 100 million yuan in fixed capital and tens of millions of liquidity