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为了适应经济体制改革的需要,1985年1月公布的《中华人民共和国会计法》中规定:“各单位根据会计业务的需要设置会计机构,或者在有关机构中设置会计人员并指定会计主管人员。大、中型企事业单位和业务主管部门可以设置总会计师。总会计师由具有会计师以上技术职称的人员担任。会计人员按照干部管理权限的规定任免,企事业单位的会计机构负责人、会计主管人员的任免应经过上级主管单位同意。”财政部、劳动人事部门为贯彻实施这一规定,1985年4月在《关于贯彻实行〈会计法〉中有关会计人事任免规定的通知》中规定:“自1985年5月1日起,国营企事业单位会计机构负责人、会计主管人员的任免,由单位行政领导人(厂长、经理)提名报上级主管单位,
In order to meet the needs of economic reform, the Accounting Law of the People’s Republic of China promulgated in January 1985 states: “All units shall set up accounting institutions according to the needs of the accounting business or set up accounting personnel and designated accountants in the relevant institutions. Large and medium-sized enterprises and institutions and competent departments of business may set up a chief accountant. Chief accountant by the above accountants with technical titles as accountants in accordance with the provisions of the cadre management authority to appoint and remove, the accounting department of enterprises and institutions, the chief accountant’s In order to implement this regulation, the Ministry of Finance and Labor and Personnel Departments in April 1985 stipulated in the Circular on Implementing the Provisions on the Appointment and Denunciation of Accounting Personnel in the Accounting Law: ”Since 1985 May 1, the state-owned enterprises and institutions in charge of accounting units, accounting officer appointment and dismissal, by the administrative leaders (director, manager) nominated to the higher authorities,