The system of general accountant has played an important role in realizing the goal of capital value preservation, and appreciation but current situation and existing problem allowed of no optimism;Compared with western CFO system,there are roles and status difference according to different corporate government structure and different goals of enterprises.
我国的总会计师制度在实现资本保值增值目标方面发挥着重要的作用,但其现状及存在问题不容乐观;与西方的CFO(chieffinancialofficer)制度比较,在不同公司治理结构下及不同企业目标下存在着角色和地位差异;通过比较分析,提出总会计师制度向CFO制度转变要结合中国国情,并且是一个渐进的过程。
The moral level of general accountant directly influences the quality of financial and accounting work in enterprise.
总会计师职业道德水准的高低更是直接影响着企业财务会计工作的质量。
As a result,it has become necessary and inevitable to establish general accountant system in higher education.
高校体制改革的深入,为高校的财务管理和经济核算带来了新的需求,高校中设立总会计师制度成为高校教育事业发展的需要和必然。
On the hospital management and the chief accountant under the new economic situation;
论新经济条件下医院经营管理与总会计师的作用
To establish a financial administrative structure in which the CFO and chief accountant is the parallel;
构建财务总监与总会计师双轨并行的财务治理结构
In allusion to the problems of our citizen in governing environment,this paper states that we should strengthen the chief accountant s function of appraisement and supervision.
针对我国公司在治理环境中存在的问题,提出了加强总会计师评价和监督的职能,阐述了其职责的重要性。
The essay expounds the challenges that accounting education encounters and the required quality that accounting teachers should possess, proposing some countermeasures to improve the comprehensive quality of accounting teachers and optimize their knowledge structure.
文章从分析新经济对会计人才的要求入手,阐述了会计教育面临的挑战以及会计学专业教师为适应这种挑战应当具备的素质,提出了提高会计教师综合素质、优化会计教师知识结构的对策。
This paper defines the risk that an auditor s independence may be compromised as independence risk.
本文将会计师不能保持独立性的可能称为独立性风险,并提出了独立性风险分析框架。
Auditors become one false role in life.
中外涉及会计师行业的诉讼案接连不断,无论是银广夏事件、还是安然事件,都有着惊人的相似之处,二者都采用关联方交易运用并不复杂的会计方法虚调利润,会计师在其中发挥自身技术特长扮演着极不光彩的舞弊角色。
Auditor s liability to third parties has always been a hot topic.
会计师对第三人的民事责任问题,无论在英美法上还是在大陆法上,都是颇有争议的问题。
Accountants: the Loss and Remoulding of the Elite Image —The Innovation of the Accounting System from Lawyers Perspective;
会计师:精英形象的失落与重塑——从律师制度看会计师的制度创新
Many registered accountants and accounting agencies were involved in the economic cases,which caused a great echo in the society.
近几年来,我国会计市场接连发生重大诉讼案件,许多注册会计师和会计师事务所都被牵涉到经济案件中,在社会上产生了很大反响。
He has been engaged in the accounting industry, founded LiXin accountant s office, and won good reputation for his fair service and credit; moreover, he engaged in accounting education, established LiXin accounting school, trained a large number of talented accounting people; organized peopl.
潘序伦一直从事会计事业,他创办立信会计师事务所,以公正服务、建立信用为宗旨,赢得了良好的声誉;从事会计教育,创办立信会计学校,培养了大量会计人才;组织编辑立信会计丛书,出版各类会计专著,促进了学术交流。
"Article 39 The general engineer, treasurer and auditor shall be under the leadership of the general manager. "
总工程师、总会计师、审计师由总经理领导。
deciding the engagement of high-rank officials such as the general manager, chief engineer, treasurer, auditor etc;
决定聘用总经理、总工程师、总会计师、审计师等高级职员；
"Article 38 The joint venture company shall have one chief engineer, one treasurer and one auditor engaged by the Board of directors."
合营公司设总工程师、总会计师和审计师各一人,由董事会聘请。
In the enterprises, there should be senior engineers and engineers, senior accountants and accountants, and so on.
在企业单位，应该有高级工程师、工程师，总会计师、会计师等职称。
Units with a general accountant should also have their accounting reports signed or sealed by him or her.
设置总会计师的单位并由总会计师签名或者盖章。
I guess you'd better talk to our chief accountant.
我想你最好跟我们的总会计师谈一谈。
The chief accountant of a manufacturing group
一个制造业集团的总会计师
The Study on Professional of Enterprises CFO;
企业总会计师（CFO）职业化研究
Discussion About Chief Accountant Station Construction In Company Governing;
试论公司治理中的总会计师岗位建设
Importance of Setting up a Chief Accountancy Post in Colleges and Universities;
试论高校设立总会计师岗位的重要性
A Thinking of Establishing Chief Accountant System in Large and Medium-sized Hospitals
大中型医院建立总会计师制度的思考
The chief accountant have to answer a mass of query from the auditor.
总会计师必须回答审计员们提出的众多问题。
Study of Appointment System of General Accountant in Sinopec--Contents, Limitation and Suggestion of Establishing General Accountant Appointing System;
中国石化总会计师委派制度研究——建立总会计师委派制度的内容、局限性及建议
Study of Appointment System of General Accountant in Sinopec-Necessity and Basis of Establishment of Appointment System of General Accountant;
中国石化总会计师委派制度研究—建立总会计师委派制度的必要性和依据
After the scandal over misappropriated funds the chief accountant was asked to step down.
由于滥用专款的丑闻，总会计师被迫辞职。
System Building and Implementary Mechanism of General Accountant s Professional Ethics;
总会计师职业道德的制度建设与实施机制
Importance and Necessity of Arranging General Accountants for Universities;
高等学校设置总会计师的重要性和必要性
Building hospital general accounting system and strengthening hospital financial management
建立医院总会计师制度 强化医院财务经济管理