我国总会计师制度建设若干问题研究--基于相关政策与法规之间冲突性与不完善性的思考  

Research on Some Issues of Chinese CFO System Establishment——Based on the Conflict and Imperfection of Related Policy and Regulations

作　　者：丁友刚[1] 文佑云[2] 

机构地区：[1]暨南大学会计学系,510632 [2]广东外语外贸大学南国商学院,510540

出　　处：《会计研究》2012年第8期72-77,97,共6页Accounting Research

基　　金：广东省2011年度会计科研立项重点课题“广东省国有企业总会计师制度建设与调研(20112002)”阶段性成果

摘　　要：总会计师制度是我国总会计师事业建立和发展的保障,但是长期以来总会计师制度在执行过程中存在"称谓不统一、职能不明确、权限不清晰、职责不到位、地位不靠前"等诸多问题。本文从现行总会计师政策与法规的冲突性、不完善性以及部分调查数据的角度分析总会计师制度在建设过程中存在的问题和原因,并针对这些问题提出了相应的政策建议。The Chief Financial Officers(CFO)System is the institutional guarantee of the establishment and development of CFO in China. But for a long time, there exist many problems such as appellation of unities, vagueness of functions, unclearness of authority, lack of responsibility, positions not forward, in the implementation of the CFO System. From the perspective of conflicts and imperfection between the CFO policies and law and our investigation, this paper analyzes the existing problems and their causes in the process of improvement of the CFO System, and attempts to offer some policy suggestions for their improvement.

关 键 词：总会计师 政策与法规 权限与职责 

分 类 号：F233[经济管理—会计学]