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河北省任县,从1988年开始,对预算内国管工业企业主管会计实行“双轨管理”。具体作法是:企业财务科长和主管会计的任用、调换、离职等,除按有关文件规定执行以外,须报经财政部门审查同意。各企业将主管会计一年半的工资额按季度交县财政,由财政按本人所在企业工资、奖金标准和本人表现逐月发放。并把发工资这天定为例会日,要求会计必须如实汇报本企业经营情况和违反财经纪律情况,如弄虚作假或隐瞒不报,一经查出,会计要负主要责任。同时,还利用月例会,组织他们学业务,学法规,交流
Ren County in Hebei Province, from 1988 onwards, the budget of the competent industrial enterprises in charge of accounting implementation of “dual-track management.” Specific practices are: chief of corporate finance and chief accounting appointment, replacement, separation, etc., in addition to the relevant provisions of the document to be performed, must be submitted to the financial department for examination and approval. The enterprises will be in charge of accounting for one and a half years of wages quarterly to the county finance, finance by my own wages, bonuses and my performance on a monthly basis. And made the day of wages as a regular day, requiring accounting must truthfully report the business conditions and violations of financial discipline, such as fraud or conceal not reported, once detected, the accounting should bear the primary responsibility. At the same time, also use the monthly meeting, organize them to learn business, learning laws and regulations, exchanges