国务院1990年颁布的《总会计师条例》至今已经20多年了,如今社会经济形势发生了重大变化,条例的诸多条款已经不符合现实情况。原由中央和地方政府部门直接管理的独立企业变成了一些集团公司的分(子)公司,一些新生的 The “Chief Accountant Ordinance” promulgated by the State Council in 1990 has been more than 20 years now. Nowadays, great changes have taken place in the socio-economic situation. Many provisions of the regulations have not met the realities. Independent enterprises, formerly governed directly by the central and local government departments, became subsidiaries (subsidiaries) of some group companies, some of whom were new