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关于设置总会计师问题,国家历来十分重视,最近,国务院又专门发布了《总会计师条例》,以法律的形式,对总会计师的设置及其职权,进一步作了明确规定。为了推动总会计师制度的建设,贯彻落实《条例》规定,有必要回顾一下前一阶段我局系统总会计师制度建设中的一些问题。 (一) 设置总会计师岗位,过去虽然在法律上有过规定,企业也感到需要,但由于认识上的问题,以致作用不能得到充分发挥,客观上是财会人员青黄不接,主观上是有些领导对这一法规认识不足,行动迟缓。从我局情况看,《会计法》颁布五年多来,51户大、中型企业(单泣)中,设立总会计师的只有13户,占25.5％,是没有人才吗?不是。如我局现有高级会计师、会计师145人,特别是大、中型企业一般都有会计师2～3人,其原因:一是企业领导认为:“本单位
The state has always attached great importance to the issue of setting up a chief accountant. Recently, the State Council has released the “Chief Accountant Regulations” and made it clear that the establishment of the chief accountant and its authority should be further specified in the form of laws. In order to promote the construction of the chief accountant system and implement the provisions of the “Regulations,” it is necessary to review some of the problems in the construction of the system of chief accountant system in the previous period. (A) the establishment of chief accountant positions, although in the past there are provisions in the law, businesses also feel the need, but because of the problems of understanding, so that the role can not be fully realized, the objective is the financial accountants green, subjective is that some leaders of this A lack of awareness of laws and regulations, slow action. From the situation of our bureau, there are only 13 households with 25.5% of total accountants in 51 large and medium-sized enterprises (single weep) over the past five years since the enactment of the Accounting Law. Is it that there is no qualified personnel? For example, there are 145 senior accountants and accountants in our bureau. In particular, large and medium-sized enterprises generally have 2 to 3 accountants. The reasons are as follows: First, business leaders think: "The unit