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《会计法》和《总会计师条例》为企业设置总会计师提供了法律和法规依据,而且总的执行情况是良好的,但仍有一部分企业应设未设总会计师。究其原因,主要是因为对依法设置总会计师的认识不足、对总会计师作用的认识不足、对总会计师任职条件的认识不足、监督不到位、一把手直接管理和领导职数限制及领导不重视等等。解决问题的对策是:加强执法检查;修订《总会计师条例》;加强对总会计师的培训;建立总会计师资格认证制度;厉行职责,搞好监督;禁止一把手直接管理。本文就此进行总结分析。
The Accounting Law and the Chief Accountant Ordinance provide legal and regulatory basis for the establishment of a chief accountant in a company and the overall performance is good. However, there are still some enterprises that should have no chief accountant. The reason is mainly due to the lack of understanding of the chief accountant in accordance with the law, the lack of understanding of the role of chief accountant, lack of knowledge of the conditions of the chief accountant, supervision is not in place, the number one leader in the direct management and leadership of the restrictions on the number and leadership neglect Wait. Countermeasures to solve the problem are: to strengthen law enforcement inspection; revision of the “Chief Accountant Ordinance”; strengthen the accountant training; to establish a system of accreditation of chief accountants; perform their duties and supervision; Prohibition of direct management. This article summarizes the analysis.