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企业总部或主管财务部门组建财务部,向各二级单位派出财务机构及人员,代表企业总部或主管财务部门对二级单位履行财务核算与管理的职能,较好地保证了会计人员独立、公正履行职责。这种会计委派集中管理,加强了财务监管和控制,提升了财务管理水平。从近年推行会计委派来看,理论上说是有价值的,实践上是有效益的,但仍存在一些问题影响了监督职能。因此必须从多方面处理好财务服务与监督的关系。
The headquarter or the competent finance department shall set up a finance department to send financial institutions and personnel to each subordinate unit and to perform financial accounting and management functions on behalf of the headquarter or the competent financial department of the subordinate units so as to better ensure that the accounting personnel are independent and impartial Perform their duties Centralized management of such accounting appointments has strengthened financial regulation and control and improved the level of financial management. In recent years, the implementation of accounting appointments point of view, in theory, is valuable, in fact, be effective, but there are still some problems affecting the supervision function. Therefore, the relationship between financial services and supervision must be properly handled in many aspects.