大中型企业总会计师制度建设初探（On the construction of large and medium-sized enterprises of general accountant system）.docVIP

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大中型企业总会计师制度建设初探（On the construction of large and medium-sized enterprises of general accountant system）.doc

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大中型企业总会计师制度建设初探（On the construction of large and medium-sized enterprises of general accountant system）

大中型企业总会计师制度建设初探（On the construction of large and medium-sized enterprises of general accountant system） On the construction of large and medium-sized enterprises of general accountant system 06-18 First, the establishment and development of Chinas chief accountant system. One is the general accounting system establishment stage (1950s 1985). Chinas total enterprise accounting system was established in the completion of socialist transformation, the establishment of the special period of the planned economy, in 1950s began to implement in some large and medium-sized state-owned enterprises. Its main purpose is to strengthen the state-owned enterprise accounting and accounting management. Two is the general accounting system of legalization and standardization stage (1985 to 2005). In 1985 promulgated the accounting law in the form of the first law fully affirmed the general accounting system, the accountants general requirements. In 1990, the State Council officially released the total accountant regulations, clearly stipulates that the state owned large and medium-sized large and medium-sized enterprises set up the chief accountant, institutions and competent departments according to the needs, can set the approved by the chief accountant, and the accountant general status, duties, authority, appointment and punishment have made specific provisions of overall, Chinas chief accountant system has entered a new period of development. Revised in 1993 promulgated the Peoples Republic of China accounting law, legal provisions on the general accounting system does not make a big adjustment, required to retain the large and medium-sized enterprises, institutions and competent departments may set up a chief accountant. Again in 1999 revised Peoples Republic of China accounting law, set the range again to the provisions of general accountant. In May 2003, the State Council promulgated the Provisional Regulations on the supervision and management of state-owned assets of enter