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上海市已开始全面试行企业会计委派制度。这一新举措,将从制度上提高上海企业会计信息质量,强化企业内部监控,防止资产流失,维护所有者权益。按照投资主体和资产关系试行的这一财会新制度,具体做法是:对已建立董事会的国有控股(集团)公司及下属子公司,国有控股有限责任公司、股份有限公司,实行向董事会负责的财务总监制度;对由投资关系形成的母子公司,实行由母公司向所属子公司委派会计主管;对一些会计核算基础较为薄弱,尚未有合格财会人员的小型经济组织,试行委托经批准的社会中介机构进行代理记帐和建帐。
Shanghai Municipality has started a full trial implementation of the accounting appointing system. This new measure will systematically improve the quality of accounting information of Shanghai enterprises, strengthen internal control of enterprises, prevent loss of assets and safeguard the rights and interests of owners. The new system of accounting and finance trial according to the relationship between the investor and the asset is as follows: The state-holding (group) company and its subsidiaries, the state-owned holding Co., Ltd. and the limited liability company that have established the board of directors shall be responsible for the financial affairs of the board of directors Director system; the parent company formed by the investment relationship, the implementation of the parent company to the subsidiary by the appoinment of accountants; for some accounting basis is weak, not yet qualified financial accountants of small-scale economic organizations commissioned by the approved social intermediary agencies Acting accounting and Jianzhang.