在全民所有制企业会计达标升级标准考评中,主管部门把是否设置总会计师,作为达标验收考评的标准之一。两年多来,情况有了较大发展,一部分原来还来设置总会计师的企业,大都逐步设置了总会计师。从这一点看,总算是前进一步了。但是要发挥总会计师的职能作用,归根到底,笔者认为还在于落实总会计师责任制和确立总会计师在企业中的地位问题。首先,应该让总会计师真正到位。目前并非所有应该设置总会计师的企业和单位,都设置了总会计师,实际上还有很大一部分企业和单位存在应设置而 In the whole nation-owned enterprises accounting standards upgrade standards assessment, the competent department to set the chief accountant, as a standard acceptance test one of the criteria. Over the past two years, the situation has been greatly improved. Some of the enterprises that originally came to set up a chief accountant gradually set up chief accountants. From this point of view, finally is a step forward. However, to play a chief accountant’s role in the final analysis, the author believes that still lies in the implementation of the chief accountant responsibility system and the establishment of the chief accountant’s position in the enterprise. First, you should really let the chief accountant in place. At present, not all enterprises and units that should set up a chief accountant should have a chief accountant. In fact, a large part of the enterprises and units exist and should be set up