“总会计师”制度是计划经济体制下建立的,改革开放以后,尤其是进入市场经济以来,我国企业总会计师的职责定位五花八门,导致总会计师处于一种“大家都可以管,又大家都没管”的局面,所以建立一个完善的总会计师制度,以适应发展的需要成为必然选择。 Since the reform and opening up, especially since it entered the market economy, the “chief accountant” system has been established under the planned economic system. The responsibilities of the chief accountant of our country are variously varied. As a result, the chief accountant is in a position where "everyone can manage and nobody has control Therefore, establishing a sound system of chief accountant has become an inevitable choice to meet the needs of development.