【文章內(nèi)容簡(jiǎn)介】 模式偏重對(duì)支行業(yè)績(jī)的考核，在分配各項(xiàng)績(jī)效權(quán)重時(shí)或多或少的都在傾向于支行的經(jīng)營(yíng)管理工作，這種模式就是給主辦會(huì)計(jì)一種工作以支行為主的傾向，漸漸會(huì)使得主辦會(huì)計(jì)與總行部門漸行漸遠(yuǎn)，違反了最初設(shè)立主辦會(huì)計(jì)職務(wù)服務(wù)總行各項(xiàng)職能部門的初衷。由于F市農(nóng)商銀行從農(nóng)信社改制而來(lái)早期業(yè)務(wù)產(chǎn)品較少的，崗位設(shè)置也較為單一，主辦會(huì)計(jì)的職業(yè)瓶頸較為突出，F(xiàn)市農(nóng)商銀行往往由于總行高級(jí)管理層更加注重從客戶經(jīng)理的隊(duì)伍提拔支行負(fù)責(zé)人，與此同時(shí)也更傾向提拔總行部門經(jīng)辦人員任職總行部門要職。主辦會(huì)計(jì)職業(yè)發(fā)展的尷尬處境嚴(yán)重影響了其職能發(fā)揮的主動(dòng)性。三、解決問(wèn)題的措施（一）提高任職標(biāo)準(zhǔn)主辦會(huì)計(jì)作為支行業(yè)務(wù)的主管人員，必須要擁有較高的業(yè)務(wù)水平和專業(yè)理論知識(shí)，因此提高主辦會(huì)計(jì)的任職標(biāo)準(zhǔn)就顯得尤為關(guān)鍵。隨著農(nóng)商銀行人才層次的不斷提高，主辦會(huì)計(jì)的相應(yīng)標(biāo)準(zhǔn)也應(yīng)該要有所提高，建議主辦會(huì)計(jì)任職要求提高至具有金融相關(guān)工作經(jīng)驗(yàn)3年以上或擁有中級(jí)會(huì)計(jì)師職稱以上或具有注冊(cè)會(huì)計(jì)師執(zhí)業(yè)資格等要求，全面提高主辦會(huì)計(jì)在支行任職的條件。（二）單線匯報(bào)工作理清主辦會(huì)計(jì)工作的匯報(bào)路線，避免上級(jí)部門權(quán)力的重復(fù)疊加，避免匯報(bào)工作出現(xiàn)混亂。另外作為支行經(jīng)營(yíng)管理人員不應(yīng)再兼任內(nèi)部審計(jì)人員，主辦會(huì)計(jì)應(yīng)該要重新回歸指導(dǎo)網(wǎng)點(diǎn)業(yè)務(wù)工作，履行會(huì)計(jì)輔導(dǎo)工作的職能，以一條線的匯報(bào)機(jī)制，清晰明了的匯報(bào)所完成的工作。（三）減輕工作壓力增加支行管理人員，輔助行長(zhǎng)完成支行工作，減輕主辦會(huì)計(jì)身兼數(shù)職的狀況，例如可在規(guī)模較大的支行設(shè)置副行長(zhǎng)、行長(zhǎng)助理等相關(guān)職務(wù)協(xié)助行長(zhǎng)工作，分離部分主辦會(huì)計(jì)的工作，使主辦會(huì)計(jì)從繁雜的工作中解脫出來(lái)，認(rèn)真處理財(cái)務(wù)、風(fēng)險(xiǎn)控制等相關(guān)工作。（四）激勵(lì)措施到位如何分配好支行工作績(jī)效和總行職能部門績(jī)效成為了當(dāng)下對(duì)主辦會(huì)計(jì)考核激勵(lì)措施的一大命題，需要兼顧好各項(xiàng)工作的權(quán)重問(wèn)題，防止顧此失彼。激勵(lì)措施必須按照工作量的情況做好“按勞分配”，管理較多網(wǎng)點(diǎn)工作的應(yīng)該要酌情增加績(jī)效考核分?jǐn)?shù)，避免“一刀切”搞平均主義，以免打擊管理較多網(wǎng)點(diǎn)主辦會(huì)計(jì)的積極性。全面推進(jìn)“競(jìng)聘上崗”的競(jìng)爭(zhēng)選拔制度，“公平、公開(kāi)、公正”的從各方面優(yōu)秀人才中選拔中層后備管理人員，合理設(shè)置崗位，變“輕財(cái)務(wù)、重營(yíng)銷”的選拔模式為“重財(cái)務(wù)、重營(yíng)銷”的“雙重標(biāo)準(zhǔn)”讓主辦會(huì)計(jì)人員可以更加清晰的看到未來(lái)努力的方向，積極主動(dòng)的做好本職工作。四、結(jié)語(yǔ)隨著農(nóng)村商業(yè)銀行的快速發(fā)展，對(duì)委派會(huì)計(jì)的工作質(zhì)量也提出了更高的要求，這就需要農(nóng)村商業(yè)銀行重新開(kāi)始對(duì)委派會(huì)計(jì)制度模式及定義進(jìn)行思考，加強(qiáng)委派會(huì)計(jì)制度的建設(shè)與改革，為應(yīng)對(duì)不斷出現(xiàn)的銀行新業(yè)務(wù)所帶來(lái)的風(fēng)險(xiǎn)需要不斷創(chuàng)新委派會(huì)計(jì)制度，增強(qiáng)委派會(huì)計(jì)人員發(fā)現(xiàn)問(wèn)題，提出問(wèn)題和解決問(wèn)題的能力。The present situation and development of the host accounting(a)the prominent role of the host accountant appointment system Accountant appointment system to assist head office of planning and Finance Department of strengthening of branch of financial and business management attention, solve the Ministry of planning and finance to business market is not familiar with the inherent accounting is involved in the management of the sub branch, so they can participate more directly in the market strategy, so as to stimulate their the link between the branch president and more directly, so as to help make more quality decisions.(two)host accounting accreditation system F, rural mercial bank, the accountant appointment system is designed to handle plex branch of financial management control problem, this structure to host accounting between the head office of planning and finance departments and branches to build a bridge, plays the role of munication present, the sponsor of the accounting is straight to the two superiors, one of which is responsible for the management of the branch, and the other is responsible for the head office plans to finance, such as: Figure 1 host accounting accreditation system organization structure In the organizational structure of the host accounting can be used to assist the financial management of branch of its financial advantage, and can be used in branch of other work experience to enhance other ability to is an organization with two or more mand channels, which also includes two budget power lines and two sources of performance and , the problem of the appointment of the accounting system(a)staff is equipped with uneven Due to the rural mercial bank from the old rural credit cooperatives reform model, the new host of the accounting qualifications have not been fully revised, now still retains the old lower level requirements: with accounting qualification and the primary accounting title examinations and other to the existence of this situation, the quality of the accounting staff of the rural mercial banks in F city is uneven, 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