新《会计法》第36条明确规定：“国有的和国有资产占控股地位或者主导地位的大中型企业必须设置总会计师。”这与原《会计法》相比，内容上有了质的不同。原偿计法》第对条规定：“大、中型企业、事业单位和业务主管部门可以设置总会计师。”这里的“可以”说明大中型企业设置 Article 36 of the new “Accounting Law” clearly states: “Large and medium-sized enterprises that state-owned and state-owned assets hold the controlling position or dominance must have a chief accountant.” This is qualitatively different from the original Accounting Law . Article 12 of the “Original Compensation Law” states: “Large and medium-sized enterprises, public institutions and business administrations may set up a chief accountant.” The “can” explanation for large and medium-sized enterprises