The system of general accountant has played an important role in realizing the goal of capital value preservation, and appreciation but current situation and existing problem allowed of no optimism;Compared with western CFO system,there are roles and status difference according to different corporate government structure and different goals of enterprises.

The moral level of general accountant directly influences the quality of financial and accounting work in enterprise.

As a result,it has become necessary and inevitable to establish general accountant system in higher education.

METHODS:General pharmacists post responsibilities and management regulations were set up and implemented under supervision.

In this paper, the important effect on reliability and maintainability of DFT (Design For Testability) of weaponry is discussed , the necessity of appointing the general test engineer in the course of weapon development is expatiated and the task of the general test engineer is presented.

On the hospital management and the chief accountant under the new economic situation;

To establish a financial administrative structure in which the CFO and chief accountant is the parallel;

In allusion to the problems of our citizen in governing environment,this paper states that we should strengthen the chief accountant s function of appraisement and supervision.