最近,学习你刊1992年第2期上海市财政局召开《总会计师条例》发布一周年座谈会纪要后,启发很大。现结合工作实践,想谈点个人认识,参与座谈。 《总会计师条例》,是继《会计法》的配套法规,是深化企业改革的又一重要规定。企业的总会计师的工作牵涉到内外、上下、左右的经济关系,既要对国家负责,维护国家的财经制度,又要对企业和厂长负责,维护企业的合法权益,也要对全厂职工负责,要正确处理好国家、企业和职工的经济分配 Recently, you learned the second issue of 1992 Shanghai Finance Bureau held the “Chief Accountant Ordinance,” announced the first anniversary of the forum summary, inspired a lot. Now with the practice of work, would like to talk about personal understanding, to participate in discussion. The “Chief Accountant Ordinance” follows the “Accounting Law” supporting regulations and is another important requirement for deepening the reform of enterprises. The work of the chief accountant of the enterprise involves both inside and outside, from top to bottom and from left to right in economic relations. It is necessary to be responsible for the state, maintain the financial and economic system of the country, take responsibility for the enterprise and the director, safeguard the legitimate rights and interests of the enterprise, Responsible, we must correctly handle the economic allocation of the state, enterprises and workers