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1988年初,我们在完善各项经营责任制的基础上,对全县商业系统所属企业的全部会计人员,建立责任管理制度。其基本内容是: 1、按职定岗,按岗定人。根据企业经营规模的大小及会计核算业务量配备财会人员。年销售额在千万元以上的企业控制在职工总数的5～8%以内,年销售额在500万元以上的控制在5%以内,年销售额在500万元以内的企业配备会计人员2～5人。2、明确责任,百分考核。把每个财会人员的工作任务划分为若干个工作环节,每个环节确定一定分数,实行百分制。财会人员的工作差错,在不影响企业效益的前提下,每错一笔扣一分,扣除总
At the beginning of 1988, on the basis of perfecting various management responsibility systems, we established a responsibility management system for all accountants of the enterprises in the county’s commercial system. The basic content is: 1, according to the post, according to the post. According to the size of the business scale and accounting business with financial accounting staff. Enterprises with annual sales of more than 10 million yuan shall be controlled within 5% to 8% of the total number of employees. Enterprises with annual sales of more than 5 million yuan shall be controlled within 5% and enterprises with annual sales of 5 million yuan shall be provided with accounting personnel 2 ~ 5 people. 2, a clear responsibility, percentage assessment. The work of each accountant is divided into a number of tasks, each link to determine a certain percentage, the implementation of the percentage system. Accounting staff of the work errors, without affecting the efficiency of enterprises under the premise of a deduction for each mistake, deducting total