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汉川县对国营工商企业会计实行委派制度,闯出了改革会计人员管理体制的新路子,充分发挥了会计人员的积极性,收到了明显的成效。一、会计委派制的基本内容会计委派制是指按照“统一领导、分级管理”的原则,由地方各级财政部门对所属企业会计机构负责人和主管会计实行财政直接委派,并依照统一的会计法规和财政、财务制度进行宏观调控的一种管理办法。其基本内容是: 首先,明确规定全县工商企业、县属大集体企业、乡镇企业及其主管部门的会计机构负责人、主管会计,实行统一领导,分级委派的管理体制。(1)企业主管部门的会计机构负责人和主管会计经县财政局、县人事局考核,由县财政局委派;(2)县直国营工业企业和商业性公司、商场的会计机构负责人和主管会计,经县财政局、企业主管
Hanchuan County, a state-owned industrial and commercial enterprises accounting appointment system, break the new path of reforming accounting personnel management system, give full play to the enthusiasm of accountants, has received significant results. First, the basic principles of accounting appointments Accounting appointments refer to the principle of “unified leadership, hierarchical management” by the local financial departments at all levels of the accounting department in charge of corporate accounting and financial accounting directly responsible delegate, and in accordance with the unified accounting Regulations and financial and financial system for macro-control of a management approach. The basic content is: First, it is clearly stipulated that the county’s industrial and commercial enterprises, county-owned large-scale collective enterprises, township enterprises and their responsible departments shall be in charge of accounting affairs, shall be in charge of accounting, and implement a unified leadership and hierarchical management system. (1) The head of the accounting department of the competent department of the enterprise and the chief accountant shall be assessed by the county finance bureau and the county personnel bureau, and be appointed by the county finance bureau; (2) The head of the accounting department of the county-level state-run industrial enterprises and commercial companies and shopping malls and In charge of accounting, the county Finance Bureau, business executives