对新形势下总会计师职能转型的思考

摘要

总会计师制度是我国在计划经济体制下引入的，随着我国内外部经济环境的变化和现代企业制度的建立，国有企业面临巨大的机遇和挑战，客观上对总会计师提出了更新更高的要求。因此，必须克服总会计师影响力低和职能发挥不到位等缺陷，向战略管理、履行决策、资本运营、风险管理、全面预算管理和价值创造等六个方面进行职能转型。%The chief financial officers system was introduced under the planned economy system in our country.With the changes of internal and external economic environment and the establishment of the modern enterprise management system,the state-owned enterprises face great opportunities and challenges and obj ectively put forward higher requirements to the chief fi-nancial officers.Therefore,we must overcome defects such as low influence and function to play does not reach the designated position.At present,the functions of chief financial officers should be transformed to strategic management,decision-making, capital operation,risk management,comprehensive budget management,and value creation from the point of the transformation necessity.