一、总会计师的设置是社会主义商品经济发展的客观需要。社会主义商品经济的发展,把厂长推上改革和竞争的风头浪口上,需要在厂长周围组成一个精明、强干、高效的决策群体。随着经济体制改革的深化,在大中型企业中建立一长三师(厂长、总工程师、总经济师、总会计师)的领导体制,已经越来越引起人们的重视。总会计师作为厂长的助手,在建立、健全企业经济责任制,加强和发展企业经济核算,严格执行财会监督,对搞活企业负有重要职责。五十年代,我国曾在部分大中型企业中实行一长二师制。六十年代初,“工业七十条”明确规定了 First, the establishment of a chief accountant is an objective need for the development of the socialist commodity economy. The development of the socialist commodity economy has put the factory director on the forefront of reform and competition. A smart, effective and efficient decision-making group needs to be formed around the director. With the deepening of the reform of the economic system, the establishment of a leadership system of one, three and three divisions (factory director, chief engineer, chief economist and chief accountant) in large and medium-sized enterprises has drawn increasing attention. Chief accountant, as a factory assistant, has important responsibilities in invigorating enterprises in establishing and perfecting the economic responsibility system of enterprises, strengthening and developing enterprise economic accounting, strictly implementing the supervision of the accounting profession. In the 1950s, China implemented a one-two-teacher system in some large and medium-sized enterprises. In the early 1960s, “Industrial Seventy Articles” clearly stipulated