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主计长在各个公司中的地位和任务不一样。在有些公司,他不过是一个荣誉簿记员,主要从事于累积资料以编制传统的资产负债表和利润表。在其他公司,以通用电气公司为例,他是个关键的行政人员,他协助管理当局计划和控制一百七十多个部门的业务。在大多数公司,他的地位居于上述两者之间。主计职能的现代概念认为主计长通过呈报和说明有关材料来行使一种权力和影响,以促使管理当局作出符合实际的合理决策。
The Controller’s position and task are different in each company. In some companies, he is just an honorary bookkeeper who is mainly engaged in accumulating information to compile traditional balance sheets and income statements. In other companies, taking General Electric as an example, he is a key executive. He assists management authorities in planning and controlling more than 170 departments. In most companies, his status lies between the above two. The modern concept of the master’s function assumes that the Comptroller exercised a power and influence through the presentation and clarification of the relevant materials, in order to prompt the management to make reasonable and realistic decisions.