五十年代,我国在大中型企业曾实行“一长二师制”,六十年代初期,“工业七十条”明确规定企业要设置总工程师和总会计师,1963年又规定了总会计师在企业中的地位、职责和权限。当时对加强企业经营管理,开展经济核算起到了一定的推动作用。但是不久,开始了十年动乱,总会计师也就不幸天折了。党的十一届三中全会以后,全党工作的重点转移到经济建设上来。1978年国务院颁发了“会计人员职权条例”,党的十二届三中全会更加明确指出:要调整企业领导班子,选配好厂长、三总师(总工程师、总经济师、总会计师)、党委书记门类齐全、成龙配套的社会主义经济管理干部和技术干部。这就清楚地规定了以厂长为首,“三总师”为主体的合理的知识结构和专业化要求的企业领导体制,1985年正式颁布《会计法》,明文规定了大中型企业要设置总会计师。这样,在大中型企业设置总会计师,才有了正式立法。但根据有关部 In the 1950s, China had implemented “one long two teacher system” in large and medium-sized enterprises. In the early 1960s, “Industrial 70” clearly stipulated that enterprises should set up chief engineers and chief accountants. In 1963, In the position, responsibility and authority. At that time, it played a certain role in promoting enterprise management and economic accounting. However, shortly after the beginning of a decade of turmoil, the chief accountant was unlucky. After the Third Plenary Session of the Eleventh Central Committee of the Party, the focus of the entire party’s work shifted to economic construction. In 1978, the State Council promulgated the “Regulations on the Accounting Staff’s Empowerment,” and the Third Plenary Session of the 12th CPC Central Committee made it even more clear that it is necessary to readjust the leadership team of the enterprise, select a good factory director and three chief engineers (chief engineer, chief economist and chief accountant) , A full range of party secretary, Jackie Chan supporting the socialist economic management cadres and technical cadres. This clearly stipulates a business leadership system that is headed by the director and has a reasonable knowledge structure and specialized requirements that are mainly composed of “three chief divisions.” In 1985, the Accounting Law was officially promulgated. It explicitly stipulated that large and medium-sized enterprises should set up a total Accountant. In this way, the establishment of chief accountants in large and medium-sized enterprises, have formal legislation. But according to the ministry