总会计师在我国企业和高等院校管理工作中的作用

Role of chief accountant in China's enterprises and college management

总会计师是我国企业和高等院校管理的行政领导成员,文中介绍了总会计师岗位在我国企业和高等院校的发展过程、任职条件和地位、管理内容、管理权限以及其重要性。揭示了总会计师职责在市场经济条件下,在我国企业和高等院校管理工作中的重要作用。提升企业和高等院校财务管理工作的地位和水平,防范企业和高等院校财务风险的发生。

The chief accountant is a member of the executive leadership of China＇s enterprises and colleges.The paper describes the development process of the chief accountant＇ position in China＇s enterprises and colleges,working conditions and status,manage content,administrative rights as well as its importance.It reveals the chief accountant＇ responsibilities under the market economy,an important role in China＇s enterprises and college management,aiming to enhance the status and level of enterprises and management and to prevent the occurrence of the enterprises and institutions of higher college financial risk.