论会计委派制的管理与设想中英文翻译.doc
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1、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 accre
2、ditation 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
3、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
4、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
5、 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 wor
6、ds 】 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
7、 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
8、 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
9、. 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 administ
10、rative 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. Manag
11、ement 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 a
12、ppointed 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 form
13、s. 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 appoi
14、ntment 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 f
15、or 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 account
16、ing 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
17、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 admi
18、nistrative 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.
19、 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 flo
20、or 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
21、 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 acco
22、unting 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. Fo
23、r 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 orga
24、nization 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
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- 关 键 词:
- 会计 委派 管理 设想 中英文 翻译
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