近年来,许多大型企业集团都在集团内部试行会计人员委派制,向下属企业或子公司委派会计人员,对被委派会计人员的行政关系、人事档案、工资福利等进行统一管理,并实行工资、奖金与工作业绩挂钩考核的办法。发行集团企业会计人员管理体制的改革步伐也开始向这一方向迈进,目前已经 In recent years, many large-scale enterprise groups try their own accreditation of accountants within the group, assign accountants to subordinate enterprises or subsidiaries, carry out unified management of the administrative relations, personnel files, wages and benefits, etc. of appointed accountants and implement salary, Bonus and job performance linked to assessment methods. The pace of reform of the management system of the issuance of group corporate accountants has also begun to move in this direction,