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今年初以来,焦作市化电集团公司在加强财务监管方面作了一些有益尝试,他们借鉴政府会计委派的办法,在集团公司内部实行了会计委派制度,即对集团公司所属独立核算单位、非独立核算单位的所有会计人员一律由集团公司统一委派,“垂直领导”。具体办法为:(1)受派会计人员由集团公司择优录取,统一委派,会计人员的委派、交流及工资福利待遇由集团公司财务处统一管理,会计人员不得接受所在单位的任何物质奖励。(2)完善规章制度。为了保证会计委派制在实际操作中的规范性、可操作性,集团公司制定和完善了相关的配套制度,如《受派会计人
Since the beginning of this year, Jiaozuo Chemical Power Group Corporation has made some beneficial attempts to strengthen financial supervision. They used the method of government accounting appointing and implemented the accounting appointing system within the group company, that is, the independent accounting unit belonging to the group company is not independent All accounts of accounting units are uniformly assigned by the group company, “vertical leadership ”. The specific measures are as follows: (1) Accepted accountants are accepted by the group company for their superiority and are uniformly appointed. The appointment, exchange and salary and welfare of accountants are managed uniformly by the financial department of the group company, and the accountants shall not accept any material rewards of the unit. (2) Improve the rules and regulations. In order to ensure the normativity and operability of the accounting appointing system in practice, the group company has formulated and perfected related supporting systems, such as "assigned accountant