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企业实行承包经营后,企业会计人员在企业承包人的领导和管理下工作,会计人员若坚持秉公尽责,行使《会计法》赋予的监督职权,往往因触及企业承包人和职工的经济利益而陷于“孤立”,甚至被解除职务,调离工作。户县供销社为了搞好会计体制改革,经过调查研究,子1989年初,对所属县级和基层社共31个独立核算单位的会计主管人员,实行由县社直接聘任的办法,对会计人员实行“双重领导”。这项办法经过一年的实践,成效显著。1989年,在市场疲软、经济滑坡的大环境下,全社的经营欣欣向荣,没有一个单位亏损,实现利润166万元,主要经济指标完成实绩均超过历史最好水平。具体作法是:
After the contracting operation of the enterprise, the accounting staff of the enterprise work under the leadership and management of the enterprise contractor. If the accounting staff insist on doing their duty impartially and exercise their supervisory authority given by the Accounting Law, they often get caught in the economic interests of the enterprise contractor and the workers “Isolated” or even dismissed from office and transferred from work. In order to improve the accounting system reform, after investigation and research, in early 1989, the accounting and management personnel of 31 counties affiliated to the county-level and grass-roots units of their respective subordinate counties and counties under the direct control of their accountants “Double leadership.” After one year of practice, this measure has achieved remarkable results. In 1989, under the environment of the weak market and the economic downturn, the whole society thrived in business. Without any unit loss, it achieved a profit of 1.66 million yuan. All the major economic indicators completed their performance exceeding the best level in history. The specific approach is: