论会计委派制的管理与设想中英文翻译论会计委派制的管理与设想中英文翻译.doc

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 financia