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湖北省仙桃市沙湖原种场针对近几年来承包经营中出现的一些问题,对财会人员在加强核算,参与管理方面提出了更高的要求。为此,他们将财会人员的责、权、利有机地结合起来,对所属企业主管会计实行委派制度和联责计酬办法,以加强财会人员的责任感,充分发挥财会监督作用。会计委派制的作法是: ①企业主管会计由场部委派和管理。财会人员不参加企业承包经营集团,工资由场部统筹发放,实行联责计酬。②财会人员工资由基本工资、政策性补贴和年度奖励工资三部分组成,并与工作情况挂钩浮动。基本工资和政策性补贴部分的计酬方法是:每月上旬,根据检查评分标准,逐条评分,评出当月计酬的个人实际得分。然后将当月全部财会人员得分总数除全部财会人员的基本工资加政策性补贴的总额,求得当月分值,再计算出每个财会人员的当月应得工资。年度奖励工资在年终结帐后发放,发放额度按企业年初合同规定财会人员应得奖金数,以此求得年终奖金分值,再算出每个人全年实际应得奖金额。检查评分实行百分制,达不到规定要求的要扣分。
The Shahu Primary Farm in Xiantao City, Hubei Province, has addressed some issues arising from contracting operations in recent years, and has raised higher requirements for accounting personnel in strengthening accounting and participating in management. To this end, they organically combine the responsibilities, rights, and benefits of accounting personnel and implement a system of assignment and joint compensation measures for the accounting of their affiliates, in order to strengthen the sense of responsibility of accounting personnel and give full play to the role of accounting supervision. The practice of accountant appointment system is as follows: 1 The supervisor of the company is appointed and managed by the market department. The accounting personnel do not participate in the enterprise contracting management group. The salary is distributed by the market department and the joint responsibility is paid. 2 The salary of personnel of finance and accounting is composed of three parts: basic salary, policy subsidies, and annual incentive wages, and it is linked to the work situation. The compensation method for the basic salary and policy subsidy is: In the first half of each month, scores are scored one by one according to the criteria for checking scores, and the actual score of the individual who is paid in the current month is determined. Then, the total number of scores of all accountants in the current month is divided by the total amount of basic salary plus policy subsidies for all the accountants, and the current month’s score is obtained, and then the monthly salary due for each accountant is calculated. The annual bonus wages will be issued after the year-end closing. The amount of bonuses will be calculated according to the amount of bonuses required by the accounting personnel of the company at the beginning of the year, and the year-end bonus will be calculated. Then, the actual amount of awards for each year will be calculated. Check scores are implemented in the percentage system, and points that do not meet the required requirements must be deducted.