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据有关部门抽样调查统计,目前,在全国六千多个大中型企业中,大约有30%的企业设置了总会计师,但其中设副职的居多,设正职的较少。以上海、天津为例,上海市已设置总会计师的单位有119个,共120人,其中总会计师32人,占26.7%;副总会计师88人,占73.3%。天津市有46个大中型企业设置了总会计师,其中副总会计师30人,占65.2%。这些企业设置副总会计师有两种情况:一种是企业在设置总会计师以后,又任命了副总会计师,作为总会计师的助手;另一种情况是企业没有设置总会计师,只设副总会计师代行总会计师的职务。后一种情况占绝大多数。从多年来的实践看,在没有总会计师的情况下,设副总会计师作为过渡,存在许多弊病:
According to the sample survey conducted by relevant departments, at present, about 30% of the over 6,000 large and medium-sized enterprises in the country have established chief accountants, but most of them have deputy positions and fewer are full-time positions. In Shanghai and Tianjin, for example, there are 119 units of chief accountants in Shanghai, with a total of 120 persons, including 32 chief accountants (accounting for 26.7%) and 88 chief accountants (accounting for 73.3%). 46 large and medium-sized enterprises in Tianjin set up chief accountants, of whom 30 were deputy chief accountants, accounting for 65.2%. There are two kinds of situations in which the deputy chief accountant is set up in these enterprises: one is that after the chief accountant is set up, the deputy chief accountant is also appointed as assistant to the chief accountant; in the other case, the enterprise does not have a chief accountant and only the deputy chief accountant Acting chief accountant’s position. The latter case is the overwhelming majority. Judging from many years of practice, there is a great deal of drawbacks in setting up the Deputy Chief Accountant as a transition without the Chief Accountant: