【正文】 neven, and there is a lack of effective methods and standards for the selection of talents.(two)long leadership Accountant appointment system is head office functions sects in accountant to each branch that assist in the management of office, accounting services hosted in the process at the branch and head office functions of multiple the actual work process, the need to report to a number of departments, there is no clear division of power due to the division of the work of the accounting work and the sub branch of the conflict between the management of the host accounting also belong to the internal audit staff part to fulfill part of the internal audit work, in the audit process is also controlled by two levels of leadership, both to responsible for branch president and want to be in charge of to the head office of the internal audit department responsible for branch daily operation and management of the business and is responsible for the branch of the audit work of selfexamination, they do not want to in the work of selfexamination and reaction problem, even hide some of the larger problem of the business, creating an ideal addition, the presence of the host accounting may be affected by the impact of the branch will be found to deal with the problem, to reduce the problem this way, the effect of internal audit is greatly reduced, can not meet the real requirements of the internal audit department.(three)there is no emphasis on the work of the plex Appointed accountant in charge of not only need to perform the responsibilities of risk managers is also branch managers, this in the branch responsible for operation and management affairs but also the branch of audit inspection due to the self evaluation and affect the independence of the internal audit fewer branch managers appointed accountant are generally a outlets of the target and from head office and of the roots of the various problems to deal with, chores pressure larger, not in place to monitor.(four)lack of incentive measures Due to the number of outlets in each branch of the F City Commercial bank management mostly inconsistent, a branch under the jurisdiction of the branch number are also different, but assessment mechanism of each branch accredited accountant still use the same pattern, not because of the different branch of the management of the branch number of differ, this led directly to the host accounting management more outlets appear slack phenomenon, they gradually began to lack the enthusiasm to the due to the rural mercial bank existing assessment and incentive model emphasizes the assessment on the performance of the branch, in the distribution of various performance weight more or less are in tendency in the management of the branch, this model is to accounting host a work in branch main tendency, gradually will make accounting host and head office departments drifting further and further away, in violation of the originally set up to host the original intention of the accounting office and headquarters of the functional to F City Commercial Bank from the reform of rural credit cooperatives and fewer early products business, post setting is relatively single, the host of the accounting career bottleneck is more prominent, F City Commercial Bank often due to head office senior management pay more attention to from customer manager team promoted branch responsible the same time are also more likely promoted head office departments handling personnel office department head embarrassment of the development of the accounting profession has seriously affected the initiative of its , the measures to solve the problem(1)to raise the standard of service As the supervisor of the branch business, the sponsor must have a higher level of business and professional theoretical knowledge.第二篇：委派會(huì)計(jì)制度委派會(huì)計(jì)暫行管理?xiàng)l例（草稿）第一章總則第一條為貫徹落實(shí)公司實(shí)行財(cái)務(wù)統(tǒng)一管理和會(huì)計(jì)統(tǒng)一委派的決定，明確委派會(huì)計(jì)的職責(zé)和職權(quán)，特制定本條例。第二條對(duì)公司的全資單位以及公司投資控股或相對(duì)控股的單位，實(shí)行會(huì)計(jì)委派制度。第三條委派會(huì)計(jì)的設(shè)置、職權(quán)、職責(zé)、任免、管理和獎(jiǎng)懲，依照本條例執(zhí)行。第四條委派會(huì)計(jì)根據(jù)《會(huì)計(jì)法》、《企業(yè)會(huì)計(jì)準(zhǔn)則》等相關(guān)法規(guī)和制度的規(guī)定，組織實(shí)施本單位的財(cái)務(wù)管理、成本管理、會(huì)計(jì)核算等方面的工作。第五條委派會(huì)計(jì)列席所在單位有關(guān)經(jīng)營(yíng)管理決策、財(cái)務(wù)管理及相關(guān)會(huì)議，協(xié)助單位負(fù)責(zé)人工作，直接對(duì)公司和單位負(fù)責(zé)人負(fù)責(zé)。第二章委派會(huì)計(jì)的職責(zé)第六條委派會(huì)計(jì)負(fù)責(zé)配合單位組織實(shí)施以下工作：（一）編制和監(jiān)督執(zhí)行財(cái)務(wù)預(yù)算、收支計(jì)劃、投資項(xiàng)目計(jì)劃、擬定項(xiàng)目資金籌措和使用方案，有效地使用資金。（二）進(jìn)行成本費(fèi)用預(yù)測(cè)、計(jì)劃、控制、核算、分析和考核，監(jiān)督投資項(xiàng)目的運(yùn)行，督促本單位有關(guān)部門降低成本、節(jié)約費(fèi)用、提高效益。（三）建立經(jīng)濟(jì)核算制度，利用財(cái)務(wù)會(huì)計(jì)資料進(jìn)行經(jīng)濟(jì)活動(dòng)分析。（四）加強(qiáng)會(huì)計(jì)基礎(chǔ)工作，規(guī)范外部單位及本系統(tǒng)會(huì)計(jì)資料傳遞及帳務(wù)處理工作，及時(shí)準(zhǔn)確反映會(huì)計(jì)數(shù)據(jù)。（五）定期向公司及本單位負(fù)責(zé)人報(bào)告財(cái)務(wù)工作，按時(shí)向公司報(bào)送會(huì)計(jì)報(bào)表。（六）負(fù)責(zé)組織落實(shí)會(huì)計(jì)檔案的保管工作。（七）承辦公司和單位領(lǐng)導(dǎo)交辦的其他工作。第三章委派會(huì)計(jì)的權(quán)限第七條委派會(huì)計(jì)對(duì)違反國(guó)家財(cái)經(jīng)法律、法規(guī)、政策、制度和有可能在經(jīng)濟(jì)上造成損失、浪費(fèi)的行為，有權(quán)制止或糾正，制止或糾正無(wú)效時(shí)，提請(qǐng)單位領(lǐng)導(dǎo)處理。第八條根據(jù)公司和單位負(fù)責(zé)人的授權(quán)，組織本單位會(huì)計(jì)核算、財(cái)務(wù)和成本管理方