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《总会计师条例》已经1990年12月14日国务院第74次常务会议通过,1990年12月31日李鹏总理签署命令发布实施。这是我国总会计师制度建设进一步完善的重要标志,是我国会计法规建设的一项重要成果,也是深化企业行政领导体制改革的重要一步。为了认真学习和广泛宣传《条例》,推动《条例》各项规定的贯彻执行,财政部会计事务管理司与本刊编辑部联合组织了学习《总会计师条例》笔谈,约请部分单位的总会计师,副总会计师和会计人员畅谈学习《条例》后的感想和体会,以及贯彻实施《条例》的措施和建议等。现整理刊登如下。
The “Chief Accountant Ordinance” was passed at the 74th executive meeting of the State Council on December 14, 1990, and was promulgated by Premier Li Peng on December 31, 1990. This is an important symbol of furthering the construction of China’s chief accountant system and an important achievement in the construction of accounting laws and regulations in our country. It is also an important step in deepening the reform of the administrative leadership system of enterprises. In order to conscientiously study and widely publicize the “Regulations” and promote the implementation of all the provisions of the “Regulations,” the Accounting Services Division of the Ministry of Finance jointly organized with the editorial department of the magazine to study the “Chief Accountant Ordinance” and to invite chief accountants of some units, Deputy chief accountant and accountant talked about the feelings and experiences after studying the “Regulations” as well as the measures and proposals for the implementation of the “Regulations.” Now finishing published as follows.