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总会计师是政府部门、事业单位和企业中主管财务会计工作的最高负责人,在我国国民经济运行中的作用尤其重要。在新国有资产管理体制下,国资委总会计师作为一个特殊的专业技术职务领导,是出资人监管体系中不可或缺的一员。但是市级国资委在总会计师职位的设立上,有不少认识误区、盲区,在实践操作中还存在不同程度的缺位、越位和错位等问题。文章通过对六盘水市国资委总会计师职位的实践操作进行剖析,以期为市级层面国资委统设总会计师职位的必要性和总会计师机制运作提供借鉴。
The chief accountant is the highest person in charge of financial and accounting work in government departments, public institutions and enterprises. It plays an especially important role in the operation of our national economy. Under the new state-owned assets management system, SASAC chief accountant, as a special leader in professional and technical positions, is an indispensable member of the investor supervision system. However, at the municipal SASAC in the establishment of chief accountant positions, there are many misunderstandings and blind spots. In practice, there are still some problems such as vacancy, offside and dislocation. The article analyzes the practice of chief accountant positions of SASAC in Liupanshui City in order to provide reference for the establishment of chief accountant positions at municipal level and the operation of chief accountant mechanism.