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企业领导人可以兼任会计何通彦同志在《财会通讯》1988年第7期上撰文认为,“企业领导人不能兼任会计。”但我认为有待商榷。近年来,由于会计队伍中新手多,以至有的同志虽然当了领导,但仍在会计工作岗位上继续兼职,这没有什么不好。从我们下属企业一些单位副经理(副主任)兼任财会科长(主办会计)的实践情况看也是这样,并没有发生什么有碍内部牵制的问题,再说,会计法也没有企业领导人不能兼任会计的规定。因此,企业领导人是否兼任会计,要根据企业的实际情况而定,不宜“一刀切”。
Corporate leaders can serve as accountants. Comrade He Tongyan wrote in the 7th issue of the “Accounting Newsletter” in 1988 that “Corporate leaders cannot serve as accountants.” But I think it is open to question. In recent years, due to the large number of newcomers in the accounting team, even though some comrades have taken the leadership, they still continue to work part-time in accounting jobs. This is not bad. This is also true of the practice of deputy managers (deputy directors) of some subsidiaries of our subordinate enterprises, as well as the chief accountant of accounting and accounting (sponsoring accounting). There is no problem that hinders internal containment. Furthermore, there is no accounting law for business leaders who cannot serve as accountants. Provisions. Therefore, whether or not business leaders serve as accountants must be based on the actual situation of the company and should not be “one size fits all.”