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一、会计委派制工作的四个阶段山西省会计委派制工作从1992年开始起步,大致走过了四个阶段。这四个阶段也是会计委派制工作在山西省由下而上、由点到面、梯次前进的过程。1.起步阶段(1992年——1997年)1992年10月,山西省忻州地区的保德县率先成立了会计局,掀开了全省会计委派制改革的第一页。该县对会计人员实行分类归口管理。对行政事业单位实行了会计任命制;对国有工商企业和国有控股企业实行了会计聘任制;对县、乡(镇)集体企业及自收自支单位,实行了持证上岗的
First, the four stages of the appointment of accounting system Commissioners in Shanxi Province, accounting appointments started from 1992, roughly gone through four stages. These four stages are also the process by which the accountancy appointing system works in Shanxi Province from bottom to top and from point to surface and step by step. 1. Initial Stage (1992-1997) In October 1992, Baode County, Shanxi Province, took the lead in setting up the Accounting Bureau and opened the first page of the reform of the accounting commissions in the province. County accounting personnel to implement centralized management. The system of accounting appointments has been implemented for administrative institutions; the accounting appointment system has been implemented for state-owned industrial and commercial enterprises and state-controlled enterprises; and certificates of employment have been implemented for county and township (town) collective enterprises and self-supporting units