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2009年的经济大潮席卷中国,金融风暴的余晖仍影响国内经济,在经济抬头的2010年,有个强健的内控体系显得尤为重要,财务控制是一个企业的重中之重,对二级单位实行财务委派制度不失为一个有效方法。本文结合国有控股企业华晋焦煤有限责任公司为例浅析实施二级单位会计人员委派制的利弊。
The economic boom in 2009 swept across China. The aftermath of the financial turmoil still affects the domestic economy. In the economic rise of 2010, it is particularly important to have a strong internal control system. Financial control is the top priority of a company. The financial accreditation system is an effective method. In this paper, we analyze the advantages and disadvantages of implementing the appointing system of accounting personnel in the second-level units with the example of Hua Jin Coking Coal Co., Ltd., a state-controlled enterprise.