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对铁路企业执行总会计师制度过程中存在的一些问题进行分析,提出我国目前修订完善总会计师制度的一些建议,对目前总会计师应具备的素质进行阐述。结合铁路实际,提出总会计师的评职办法和激励机制,对总会计师制度的发展与创新具有启示意义。
This paper analyzes some problems existing in the process of implementing the chief accountant system in railway enterprises and puts forward some suggestions on revising and perfecting the system of chief accountant in our country so as to explain the qualities that the current accountants should have. According to the actual situation of railway, the chief accountant’s appraisal methods and incentive mechanism are put forward, which have enlightenment for the development and innovation of chief accountant system.