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随着市场经济的发展,政府和社会各界,对企业财务工作越来越重视。1990年国务院颁布了《总会计师条例》强调总会计师是单位行政领导成员,直接对单位主要行政领导人负责;1999年修改后的《会计法》规定国有大中型企业和国有控股企业必须设立总会计师;在证券市场建立伊始,有关证券管理法规就规定上市公司必须设置财务总监;遵照《公司法》要求进行改制的国有企业,也大多设置了财务总监:正在向现代化迈进的大中型民营企业也设置了财务总监……然而,这些总会计师、财务总监目前面临的是什么状况?达到了现有法律、法规规定的最基本的要求了吗? 在2002年11月举行的中国总会计师协会第三次全国会员代表大会上.党和国家领导人强调指出:“会计是市场经济的基础,财务管理是企业管理的中心环节,总会计师是企业领导班子的重要成员”,并表示要“高度关注这一事情”。面对党中央、国务院领导的重托,我们如何交出一份合格的答卷!? 我们需要认识自我,需要与政府和社会沟通。让总会计师协会成为这种沟通的桥。因此,我们发出十万份问卷,请据实认真填写,它汇集的是中国十万CFO的心声和呐喊!请政府关注!让社会倾听!中国总会计师协会将把调查问卷统计汇总后,形成专题报告上报国家领导人和政府有关部门。中国总会计师协会2003年2?
With the development of market economy, the government and all sectors of society pay more and more attention to the financial work of enterprises. In 1990, the State Council promulgated the “Chief Accountant Regulations,” stressing that Chief Accountant is the leading member of the unit and is directly responsible for the major administrative leaders of the unit. The revised Accounting Law of 1999 stipulates that state-owned large and medium-sized enterprises and state-controlled enterprises must establish a chief accountant ; At the beginning of the establishment of the securities market, the relevant securities regulations require that the listed company must set up the CFO; the state-owned enterprises that comply with the requirements of the “Company Law” for restructuring also have most of the CFOs: large and medium-sized private enterprises that are moving toward modernization are also setting up The chief financial officer ...... However, these chief accountants, chief financial officer is currently facing what is the situation? Has achieved the most basic requirements of the existing laws and regulations do? In November 2002 held in China Association of Chief Accountants for the third time National Congress of the members, the party and state leaders emphasized that “Accounting is the foundation of a market economy, financial management is the central aspect of business management, and the chief accountant is an important member of the enterprise’s leadership team,” and said that he should “pay close attention to this thing”. In the face of the trust entrusted by the Central Party Committee and the State Council, how can we hand over a qualified answer sheet? We need to know ourselves and need to communicate with the government and the society. Let the Institute of Chief Accountants become the bridge of such communication. Therefore, we sent 100,000 questionnaires, please fill out the truth, it brings together the voices and shouts of China’s one hundred thousand CFO! Please pay attention to the government! Let the community listen! The Chinese Institute of General Accountants will survey questionnaire statistics, the formation of the topic The report is reported to the state leaders and relevant government departments. China Association of Chief Accountants 2003 2?