现在的总会计师,已经不再是计划经济体制下从原苏联引进的那个传统概念,新形势赋予了总会计师这一概念以新内涵。有学者认为,中国的总会计师正实现着与国外CFO即首席财务官的国际趋同,相应地,对其工作能力和素质也提出了更高的要求 The present chief accountant is no longer the traditional concept that was introduced from the former Soviet Union under the planned economy. The new situation gives the concept of chief accountant a new meaning. Some scholars believe that the chief accountant in China is achieving international convergence with foreign CFOs, that is, CFOs. Correspondingly, higher demands are placed on their ability and quality of work