wanida论会计委派制的管理与设想中英文翻译

2021年1月19日发(作者：火彩)
--
论会计委派制的管理与设想中英文翻译

Theory of accounting accreditation management and ideas in both Chinese and English translation

【摘

要】本文介绍了会计委派制的基本模式，实施会计委派制的试点工作，是当前面 对现
实的思路选择；提出了完善会计委派制的几点设想，明确委派主体、客体、职责和权限，引
入竞争机制。

【

pick to
】

this article introduces the basic model of accounting accreditation, the pilot work for
the
implementation
of
accounting
accreditation,
face
the
reality
is
the
train
of
thought
choice;
Proposes
some
assumptions
to
perfect
the
accounting
accreditation,
explicitly
assigned
subject,
object, responsibility and authority, introducing competition mechanism.



【关键词】会计委派制

试点工作

管理设想

【

key words
】

accounting accreditation pilot work management ideas



一、会计委派制的基本模式

First, the basic model of accounting accreditation



1.
财务总监制。财务总监制 的受派单位为国有企业和国有控股公司，由财政或财政与国
资部门联合委派。
财务总监以国有股 东代表人身份进入监事会，
对出资人负责，
独立行使财
务管理监督权，
并列席 公司董事会。
财务总监的工资、津贴及奖金纳入财政预算，
设立工资
基金专户，由财政 部门统一管理和发放。

1. The financial supervision. Manufactured under the supervision of financial total by sending unit
for state-owned enterprises and state-owned holding company, jointly appointed by the fiscal or
financial
and
governing
department.
Finance
director
to
the
board
of
supervisors
as
the
state-owned shareholder representative, accountable to the investor, independently exercise their
supervision,
financial
management
and
attend
the
board
of
directors
of
the
company.
Chief
financial officer of wages, allowances and bonuses into the fiscal budget, set up wages fund only
door, by the financial department of unified management and distribution.



2.
直接管理形式
/
直接管理形式的委派对 象为行政事业单位的财会负责人、
主管会计，
有
的还包括出纳。被委派人员的来源，一 是在原单位产生；二是在财政部门现有人员中选派；
三是向社会公开招聘，
委派部门为地方政府 。
管理体制遵循
“
会计机构不变、
会计地位不变、
会计职能不变”
的原则，对会计人员的人事档案、职务晋升、工作调动、专业职称、工资奖
--
--
金、
福利等实行统一管理，
并建立和完善委派会计人员的社会保障制度 、
岗位轮换制度和奖
惩制度。

2.
Direct
management
style/direct
management
in
the
form
of
a
delegate
object
to
the
administrative
institution
accounting
manager,
chief
accountant,
sometimes
including
a
teller.
Delegated personnel sources, one is in the original unit; 2 it is selected in the financial department
of
the
existing
personnel;
3
it
is
to
the
public
recruitment,
appointed
departments
of
local
government.
Management
system
following
the
accounting
offices,
accounting
position
unchanged,
accounting
function
invariant

the
accounting
personnel
of
the
personnel
archives,
promotion,
job
transfer,
professional
title,
salary
bonuses,
welfare,
such
as
unified
management, and establish and perfect the appointed accounting personnel of the social security
system, job rotation system and the system of rewards and punishments.



3.
主管会计委派制形式。主管会计委派制形式的对象主要是 国有企业、城镇集体企业及
共有控股企业的财会负责人、主管会计，有的还包括出纳。按照
“< br>统一管理、统一委派、分
职任免
”
的办法，对会计人员的人事档案、职务任免晋 升、工作调动、晋升职称、工资奖金、
福利等实行统一管理。

3. The competent accounting accreditation forms. Competent accounting accreditation form object
is
mainly
state-owned
enterprises,
urban
collective
enterprises
and
holding
companies,
head
of
accounting,
accountant,
or
include
a
teller.
According
to

management,
unified
appointment, post appointment
personnel
files,
job,
job
transfer,
promotion,
title,
salary,
bonus,
welfare,
such
as
unified
management.



4.
零户统管形式。零户统管形式是对乡镇一级行政事业单位，在保持单位资金使用权和
财务自主权不变的前提下，
以提高管理效益为目的，
取消单位银行账户，
财政统管会 计人员、
资金结算和核算工作，融会计服务和监督管理为一体的一种行政事业单位新型财务管理体
制。

4. Zero over form. Zero households over form is for township level administrative institution, in
keeping the unit funds use and under the premise of financial autonomy in the same, in order to
improve the management efficiency for the purpose, bank account cancelled units, financial rules
over all accounting personnel, fund settlement and accounting work, financial accounting services
for the integration of a kind of administration and the supervision and administration institution of
--
--
new financial management system.



5.
财会集中制形式。财会集中制形式是指成立行政事业单位 财务会计核算中心，各单位
在保持资金使用权和财务自主权不变的前提下，
以提高管理效益为中 心，
对所属行政事业单
位财务实行集中管理、分户核算。此办法主要适用于县级行政事业单位。

5.
Accounting
forms
of
centralism.
Accounting
centralism
form
refers
to
the
establishment
of
administrative institutions financial accounting center and various units in the capital rights and
financial
freedom
unchanged
premise,
in
order
to
improve
the
management
efficiency
as
the
center,
to
the
subordinate
administrative
institutions
financial
centralized
management,
separate
accounting. This method is mainly suitable for administrative institutions at the county level.



6.“
会计楼
”
形式。
“
会计楼
”
形式是把企业会计从内部分离出去，
统一在
“
会计楼
”
办公，
“
会
计楼
”
人员的工资报酬由
“
会计楼
”
负责统一管理发放，类似于代理记账的会计委派制形式。
“
会计楼
”
由经贸部门管理，主要试行于乡镇企业。

6.
from within, unified in office building
the
accounting
accreditation
forms.

floor
by
the
department
of
trade
and
economic
management, mainly on a trial basis in the township and village enterprises.



7.
村账站管 形式。村账站管形式是在不改变村合作经济性质的前提下，对村级财务采取
分村分组设账，
由乡 镇经管站集中做账，
统一管理，经管站管账不管钱，村会计管钱不管账
的制度。

7. Village zhang stand pipe form. Village zhang is stand pipe form without changing the nature of
the
economic
cooperation
under
the
premise
of
the
village-level
financial
take
points
village
account, set up in the group by the villages and towns JingGuanZhan centralized do zhang, unified
management,
JingGuanZhan
cashier
cast
no
matter
money,
village
accounting
tube
money
regardless of the accounting system.



8.
内部委派制形 式。被委派人员的来源主要是原单位的会计人员，也可从其他人员中考
核选拔。
委派部门一般为 农场的总场、
集团总公司。
管理体制是会计人员持会计证上岗工作，
行政由所在单位领 导，
业务由财务主管部门领导，
其任免和调动则由组织人事部门统一管理。

Internal accreditation forms. 8. Main sources of delegated personnel is a former unit of accounting
personnel, also can from the other staff appraisal selection. For farms of PLD, commonly assigned
--