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会计委派制作为现代企业制度运行的重要保障,是保证企业所有者合法权益的重要手段。其实质是通过委派会计制度杜绝企业的会计信息失真、保护企业资产安全完整、规范企业经营行为,进而提高企业经营效益,保证国有资产保值增值的一种财务监督体制。但在实际工作中会计委派制由于存在着一系列的缺陷,造成其达不到预计的效果,在某些时候还阻碍了企业的生产经营效率,成了企业发展的绊脚石。2014年光明地产顺应重组上市的新需要,发布了《农工商房地产(集团)股份有限公司财务总监(财务经理)管理办法》。至此光明地产开始实行会计委派制度,由集团总部委派下属公司财务经理、财务总监。这对于即将上市的光明地产集团来说既是一次尝试也是一次挑战。它必定会给地产集团带来宝贵经验与思考。
Accounting accreditation system as an important guarantee for the operation of the modern enterprise system is an important means to ensure the legitimate rights and interests of business owners. In essence, it is a kind of financial supervision system that delegates the accounting system to eliminate the distortion of accounting information, protect the assets of the enterprise safely and completely, standardize the operation of the enterprise, further improve the operating efficiency of the enterprise, and ensure the preservation and appreciation of state-owned assets. However, in practical work, due to the existence of a series of defects, accounting appointments have not reached the expected results, and at some time have also hindered the efficiency of production and operation of enterprises, which has become a stumbling block for the development of enterprises. In 2014, Bright Real Estate Co., Ltd. complied with the new needs of reorganization and listed the Administrative Measures of Agricultural Commercial Real Estate (Group) Co., Ltd. Chief Financial Officer (Financial Manager). So far Guangming Real Estate began to implement the accounting appointment system, appointed by the headquarters of the Group’s financial manager, financial controller. This is an attempt and a challenge for the soon-to-be-listed Bright Real Estate Group. It will certainly bring valuable experience and thinking to the real estate group.