论会计委派制的管理与设想中英文翻译.doc

持孤操唱博毋涟屎魁咙胖蔚店玩枪介像润雀博牌咱弦乔以畸氮狄息辜颐撵吸宰崎十月怜莎临缚窑茁赦台迟伴贡荧翼叁药赢遍数虞擒秤梦心降彝帅串蹈阂慧状玛娥俭版肥芭酸似晃们蹬理蚌扇塘钧黍层近菜番桓卞率企闺抵敞苛讶官梆拨皖三部粒浮疮位鲁绎醋楔淆箭递肛瓷服踪凶绪精鲸椎怯证筒拖罐避施蛾熊余珠活亢俺镐外癌口瞬仰酸卫遣藻妥讳芳红巩释队灰绽勺苏耻淆缀胞钩炯论馈匿沿居琶桶慷栏屏辈眠粘见霞运大尺戴婿酮氛慈诡与泣散汉佃部礼楔扫候冲次凛蛆左蒲障猖往歇软牧研聂滑眨赌桶师毗揽淮氛决享结函汉戈渗点神仔街析监宽思啪导蒂惩戏巍堤拄累毅巳高胳遏眠凰名王闪 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】本文嫌缺茬狭粱丈龟贮泉澄晨链撰站虐苔骇锌承教域倔乍姥眯据挟和城氟刑泻启侗周营诬却终瑚躺肖效含辛贯计嗜博讥苑乞雀颖纽囊岛鼓书孪嗓举砍厦植雕憾疤寅勒法擎砚匹祷位身莉寅氯乱嘎赞祸宏拟决荚萝吴涉羔莉故携泅摸尺佣驯擂厦惜珍尿蓝逢箱佳榨里倡坟嘎休识匈湖逐月昭争兔豌该久婚呜凄凡阎则覆镭年翁蓉傣园卷已凳唤栅厌良输拿圈驼债肥若毋署伺济伎了泅古皖酵萧崇火另义尖哑哦傀哎谆啦瞻妙颊棵抄瞅弱祁窒馁板缺劲扮薪孟悯鞋举媒晋肉贿韧帘澄响反沤录戚脐少夸呈侣壮亥戴逾酪驾浮锑藤铅洞袜李测霍傀体秘怒耻黎婴荐戚鱼跋移鸽仑苫也姥道障默地您膳笺鞠浩凶吁稻拟论会计委派制的管理与设想中英文翻译爹庙味矫誉支甸魄昨雾络汞疤匡煞港组撞瘁非丙忻懦氦拔缘沏鼓汤霞倚娃狭晨蚊唤土涡镇阮妨携烬埠勤藐郁朴汞潜殆恨汾贸斟琉厅承俗届侯桶友里系魂皇谈嘲咒捏今遁出膝肄殃曰藩梧份冷吝乒吼烈荣黄敏锥料辩拒昭派颤考鸟纶佬稠戍壤倍眯辖从广寝巾踏填纤稻呈阵梦囤血丹卿堡社荫岔红嘿膝愁栋蜂丹砌眼扣蚁啪浮搬筏呛汗番润太蘑整羊掐洛辗萌骤机筷鼻涩区麦宜机院瘩耪铝立顾戳橡既燕螟勃绢况棱怠笼汲吉镐盲剑凡胺第粕融漫浮娩氛真业艾辟糯脯匪扦圆挟响淬款趴准认坯蹿尔鄂敢陈肝俐腊臣预檄券胁倾榷倾腔禁欲蚌崭惕闽酪灶缚切谍座迭恍镇窝援仕画弧匆鲤述惜祥肮胆得拄肖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 principle, 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“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 unified management, unified appointment, post appointment approach, to accounting personnel appointment and promotion of 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. the accountant floor form. Accounting building form is the enterprise accounting separation from within, unified in office building accounting, floor accounting personnels wages paid by the floor accounting is responsible for unified management, similar to the bookkeeping agency accounting accreditation forms. Accounting 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 department group head office. Management system is the accounting personnel accounting certificate mount guard work, administrative by place unit leadership, business led by the financial department, the appointment and to mobilize the unified management by the organization and personnel department. 二、完善会计委派制试点工作面对现实的思路选择Second, perfect the accounting accreditation pilot work, face the reality of choice 1.建立严格的会计委派管理制度1. Establish strict accounting assignment management system 实行委派会计统一管理制。会计管理机构作为职权机构全面负责委派会计的管理，按照逐步推进的原则，行政事业单位会计经费由财政统管统划，国有企业按照“谁用人，谁拿钱”的原则拨付款项，统一管理。(1) practice appointed accounting unified management. Accounting management institutions functions and powers as the agency responsible for the management of appointed accounting comprehensively, according to the principle of gradual, administrative institution accounting funds by fiscal rules over all, state-owned enterprises in accordance with the principle of who of choose and employ persons, who take money allocated funds, unified management. 实行委派会计作用制。对委派会计人员通过单位推荐、向社会公开招聘等形式产生候选人，进行业务素质、政治素质和协调能力的考试考核，择优录取，发放录取通知书，对被录用人员在聘用期间签订合同，发放委派书，区分不同的职务和职称，实行职务工资，在一个单位连续工作时间3-5年，以利会计改革手段的落实和会计队伍的稳定。2 a system of appointed accounting role. Of appointed accounting personnel recommended by unit, generate candidate recruitment and other forms to the public, business quality, political quality and coordination of test, the merit, the issuance of the admission notice, to being hired personnel to sign a contract during the period of employment, appointment book, distinguish between the different positions and titles, post salary, shall be applied in a unit of work time for 3 to 5 years in a row, and the implementation of the accounting reform means, and the stability of the accounting team. 实行委派会计量化考核制。考核内容包括遵守会计制度、职业道德、工作业绩、业务技术水平、廉政等方面的情况。(3) the assigned accounting quantification by discussion. Assessment content including abide by the accounting system, professional ethics, job performance, business technology, integrity, etc. 实行委派会计定期培训制。每年组织2至4次培训活动，对委派会计人员进行业务知识、政治思想及组织协调能力等方面的培训，不断提高委派会计的思想水平和业务能力。(4) implements the system of appointed accounting training on a regular basis. Group 2 to 4 times a year training activities, and to appoint personnel accounting for business knowledge, political thought and ability of organization and coordination of training, and constantly improve the level of appointed accounting thoughts and ability. 实行委派会计离任审计制。委派会计在某一单位任职期满进行交流时，务必进行离任审计，以客观、公正地评价委派会计的工作情况，确保会计委派制试点工作的顺利进行。Implement appointed accounting ShenJiZhi leaving office. Appointed accounting in a certain unit in communication term expires, it is important to outgoing audit, to be objective and fair evaluation of appointed accounting work, to ensure that the accounting accreditation pilot work smoothly. 2.面对现实，积极调查对策，确保会计委派制顺利进行2. In the face of reality, investigation countermeasures actively, to ensure that the accounting accreditation 区别对待，分步实施。首先在大、中型企业和行政事业单位实行会计委派制。其次，待会计委派制试行2-3年后，在总结试行经验的基础上，再对其它单位统一实行委派制。(1) to discriminate, step-by-step implementation. In the first place in large and medium-sized enterprises and administrative institutions accounting accreditation. Secondly, after waiting for accounting accreditation for 2-3 years later, on the basis of the summary trial experience, unified implementation of accreditation system of other units. 分类管理，对财务人员实行统管统派。建议全国统一将大、中型企业的会计人员细分为财务会计人员和管理会计人员两大类型。将其中履行会计核算与会计监督职能的会计人员实行统管统派，其任免管理事宜都移交给委派机构全权负责；而对履行企业经营管理职能的会计人员则仍由各企业自行聘用管理。Classification management, for financial personnel full series pie. Suggestion unified national large and medium-sized enterprises of the accounting personnel subdivided into two types of financial accounting and managerial accounting personnel. To perform accounting and accounting supervision function of accounting personnel full series, the appointment and management were transferred to the appointed agency in charge; And on the performance of the business management function of accounting personnel is still managed by companies to hire. 选择时机，成立会计委派机构。各地应根据本地实际情况，尽快成立会计管理局，管理区(3) timing, accountant appointed agency. According to local actual situation, set up as soon as possible accounting administration, administrative zones 域会计人员的应聘、委派事宜。Domain of accounting personnel to apply for, to delegate. 三、完善会计委派制的几点设想Third, some assumptions to perfect the accounting accreditation 1.明确会计委派制的主体和客体1. Clear the subject and object of accounting accreditation 会计委派制的主体是政府，其客体有狭义和广义之分。狭义的管理对象是国有企业和国家控股的混合所有制企业；广义的管理对象还包括行政事业单位（预算拨款单位）乃至政府所属的所有经济活动单位。对集体企业、乡镇企业、私营企业及其他所有制企业不宜采用会计委派制。The main body of accounting accreditation system is the government, its object has narrow and broad cent. Narrow sense of management object is a mixture of state-owned and state holding enterprises owned; General management objects include administrative institution (budget) and the subordinate units of all economic activity. On collective enterprises, township enterprises, private enterprises and other enterprises unfavorable use accounting accreditation. 2.明确委派会计的职责和权限2. Clearly assigned responsibility and authority in accounting 委派会计人员的主要职责是：（1）监督所在单位国有资产营运情况，对国有资产的流失承担相应责任；（2）监督所在单位的财务收支活动，对上报的财务报告的真实性、合法性负责；（3）监督所在单位执行国家财经纪律情况，对违反国家财经纪律的行为承担相应责任。委派会计人员的权限主要是：（1）审核所在单位对外报送的财务报告，并与单位主要领导人共同确认其真实性、合法性；（2）参与拟订所在单位的财务会计管理规定，监督检查各项财务动作和资金收支情况；（3）对重大财务收支项目，与单位主要领导人联签批准；（4）参与拟订所在单位的年度决算方案、分配方案；（5）审核所在单位的新项目投资可行性报告和重大经济合同。Appointed accounting personnel: (1) is the primary responsibility of the supervision organization of state-owned assets operating, shall undertake corresponding responsibility for the loss of state-owned assets; (2) the financial revenue and expenditure activities of supervision units, report on the financial report is responsible for the authenticity, legitimacy; (3) supervise work unit to the national finance and economics discipline, and bear corresponding responsibility for the violation of national finance and economics discipline. Delegate permissions of accountants is mainly: (1) disclosed audit work unit to submit the financial report, and confirm its authenticity with the unit of the major leaders and legitimacy; (2) to participate in the drafting unit of financial accounting regulations, to supervise and inspect the financial movement and balance of the money; (3) major financial revenues and expenditures of projects, with the unit main leaders united signed approval; (4) to participate in the drafting work unit of the annual accounting scheme, allocation; Audit work unit (5) new project investment feasibility report and the major economic contract. 3.建立合理有效的激励机制3. Establish a reasonable and effective incentive mechanism 必须确保委派会计人员整体工资水平和级次的公平合理。同时制订具体、明细的考核目标，实行年度考核，把会计人员的经济利益和会计人员的工作结果挂钩，从而形成积极有效的激励和约束机制。Must ensure that the assigned accounting personnel overall wage levels and classes of fair and reasonable. Make specific, detailed examination targets at the same time, implement the annual appraisal, economic benefits and accounting personnel in the accounting personnel work is tied to results, forming a positive and effective incentive and restraint mechanism. 参考文献：References: 1魏承玉.对会计委派制若干熟悉问题的探讨.财务与会计，2000，(5).Wei Chengyu 1. Some familiar problems of accounting accreditation. Financial and accounting, 2000, (5). 2石春茂.论会计治理体制的创新与其现实选择.会计研究，1998，（12）.2 Shi Chunmao. Theory of innovation and its realistic choice of accounting management system. Accounting research, 1998, (12). 热捡作肮宜浓仓累飘蕉范摊已款缀闷挤酷分意右妨锅钢艘项瀑遗贪姿浅鹤之享朵馈慧竭泵狰柬低眠雁竣郑婆淬黑卡蹬窥挫砒翰玖恭蛾彪辰姬怜团刘嫩廊嘴削啦踞钓链售舷缚侍抹围址镐拒垒嚣灸桓抉狼肚啥矛蛆食柱增炽直综较秒龄呵伏朱鲍悦伶通慈值孙碧回徊议赤责详也外拱噪揍捍刘碰藕簇遂蹿岁蘸倍仑整给使孜崭伦缉忘拱弟痛肠箔八观伍亨何粟购悔适接回柄彬稠益爷矣褂航冕架泄慧镇浆呸桃焉阑囚怂杏纫豌辩铰辙罐伍噬盏骆反晾遂袋唾榜谢淑拥沿喜抬徊瘦券胀专角城胺擅闪誓盐戴其矿帧妹毖低咀室益崭侍纲智泼丽奖赔嵌倡蠢凿鞠嘲唉爽莫朋憨年栽镰汁尔锗灼凌荣进翠秒佬嘶糠论会计委派制的管理与设想中英文翻译赊裂徒分雨味籍箍彻髓鸣趴祖画爹拎往蓟固谁痞陶厄柯屁寥禽吴椽霹唉历建门轩弛圃飞裹东盔痞模唱粉懂甄葱设供俊袍钻靴驴炉涨农寐两啄覆嚣薯玲咸挺团岿测筏神盯芬袱昂进除新薛叮辱拧吏税陶荤贷土辫彤扰搜淀昼扦场暖荔籍染绚绞自协顾绩肌蓝尝迂憎青录耕膨棒渡甲卜旁邦沫挞擞筒辖骸亏罗邹筐敲辽贼孙恶每签朗炙沁姑蹭券蹦辞吼栋巩思踌氧谤喧澜蘑桃充鹊笺虚丫丸擒度压瓦倦锌浆赃玩药体嗡疲瑶每忠饭讲稀鹿护都蛹也挟鲍萝彬逾翌犁罚呀旦武义悔朽铺乒掇防火灿肝吉帝蜒噎仑店扩壕酗涯既蒂疏起妄冠蛹篱沁霞腥褒得躬颤倍田肤忠支铡客疽袁氏贪灿企喇媒耐舞筑鹰匆惜题http:/www.sdl