Question

求助英文高手，翻译成英文。。不胜感激！！~

求助英文高手，翻译成英文。。不胜感激！！~

我国农村推行会计委派制的模式

1.委派主体的改革。政府有关管理部门应当参照中国行政区，依法设立会计服务机构，顺次为国家会计服务中心、省会计服务总局、市会计服务分局、县（市）会计服务总站、乡（镇）会计服务站，统称为会计服务中心。会计服务中心作为事业单位，在行政上直属管理机关，与同级政府机关协调工作。笔者认为，农村会计委派制的主体，宜为县（市）会计服务总站，乡（镇）会计服务站作为其派出机构，协助组织实施，以便能使委派制在相对适宜的范围内统一实施。作为委派主体，县（市）会计服务总站，统一负责全县（市）包括农村在内的各委派客体会计人员的委派工作。

2.委派对象的选用。在任何制度的运行中，人是决定性的因素，农村会计委派制运行的成败与否，关键在于委派对象。委派对象的整体素质，所处的岗位以及人数的多少都会影响会计委派制运行的实际效果。农村会计委派对象是会计人员，改革当前农村会计选任模式已成为农村基层工作的当务之急，为此，应建立相对独立的农村会计人员任职资格制度，走农村会计人员职业化管理之路。

目前，以县（市）为单位，结合各县（市）实际情况，制定农村会计人员任职标准，通过公开考试考核录用会计人员，条件已经成熟。一方面，经过多年的在职锻炼，广大农村具有一批文化程度较高、综合素质较好的会计人员；另一方面，随着国企改革和机关事业单位精减编制，下岗分流人员中也不乏适合担任农村会计工作的人员。通过公开报名、统一考试、个别考察、录用培训，建立农村会计人员人才储备库，根据需要进行委派。

农村实施会计委派制，应打破地域、人员身份等的限制，实行动态化管理，准职业化管理，并且应明确会计人员的职责、权利、义务和待遇，使得委派会计的管理规范化、制度化。山东省莱西市积极改革农村会计管理体制，探索出一条农村会计职业化管理的新路子。该市通过大量细致的社会调查和科学论证，出台了《莱西市关于公开考聘农村会计的实施意见》，按照异村、就近、避亲、联合的原则，对农村会计人员实行统一委派，从根本上解决了农村会计近亲“繁殖”、年龄老化、素质不高、关系复杂等问题。实施公开考聘后，莱西市农村会计人员平均年龄36.5岁，比原来降低了7岁；高中以上文化程度的人数占88.9%，比原来上升了23.5个百分点；并且，有122名机关工作人员被聘用委派。莱西市的有益探索，值得各地学习借鉴。

3.委派客体即农村，农村干部和群众的配合支持是保证会计委派制顺利实施的重要环节。农村广大群众对会计委派制是持支持态度的，作为一个相对弱势的群体，委派会计在很大程度上能够代表这一群体的利益，能够满足他们合理、公平的愿望和要求。农村干部也没有反对乃至阻碍委派制的充分理由；其实，只要每个村按同样的标准严格要求，村干部一定会鼎力支持。

为了确保农村会计委派制的顺利实施，建立农村财务总监制度是很有必要的。财务总监应由县（市）会计服务总站选聘，委派到各个乡镇会计服务站，主要负责对本乡镇各村会计人员的工作进行监督、控制，组织对本乡镇各村会计工作进行定期和不定期的审计。按照大会计的观点，财务总监也属于会计人员，属于高级会计人员。因此，财务总监的选聘应有更高的标准，并且要明确农村财务总监的职责、权限和待遇，确保财务总监能够顺利履行职权，发挥应有的作用。

Answer 1

My accountant appointment rural model

1. Assigned to the main reform. Relevant government departments should refer to the administrative regions in China, according to established accounting services, Solve for the state accounting services center, the provincial Administration of accounting services, accounting services branch of the city and county (city) accounting services terminus, the township (town) accounting service stations, collectively accounting services center. Accounting services center as public institutions, administrative organs directly under management, and government at the same level to coordinate the work. The author believed that the rural system of appointing the main body to the county (city) accounting services terminus, the township (town) accounting service stations as part of its agencies, to help organize and implement, assigned to the system to enable relatively fit within the scope of the uniform implementation. Appointed as principal, county (city) accounting services terminus, in charge of the county (city), including rural object of the accounting staff assigned to the assigned work.

2. Assigned to the selection of targets. In the operation of any system, people are decisive factors, the rural system of appointing the success or failure of the operation. the key is assigned targets. Object assigned the overall quality, its status and the number of people will affect the operation of the system of appointing actual results. Rural appointed accountants target is the accounting officer, Accounting reform in rural areas has become a model selected rural primary task of the moment, for should establish a relatively independent rural accounting personnel qualifications system, and follow the rural accounting staff career management route. Currently, the county (city) as a unit, with the county (city) the actual situation, the development of rural representation accounting standards, through public examination in hiring accounting staff ripe conditions. On one hand, after years of in-service training, with a group of rural higher education, better overall quality of the accounting staff; Furthermore, following the reform of state-owned enterprises and institutions; streamline, laid-off personnel was no lack of suitable rural accounting personnel. Through open enrollment, examination, individual study, employment training, the establishment of rural accounting talent bank According to the need for appointed. Implement a system of appointing rural, should break the geographical and personnel identity of the restrictions implemented dynamic management, and the quasi-professional management, and accounting staff should clear the duties, responsibilities, rights, obligations and privileges, making the management accounting appointed standardized and institutionalized. Lacey City, Shandong Province positive reform of the rural Accounting Management System, developed a rural accounting professional management of the new road. The city Through painstaking social surveys and scientific demonstrations, introduced the "City of Lacey engaged open examination of the implementation of rural accounting advice," according to different villages nearby, dodged him, the principle of joint, rural unified accounting staff appointed from the fundamental solution to the next of kin of rural accounting "reproduction", the aging, high-quality, complex relationships, and other issues. Open examination of employment, rural accounting Lacey average age 36.5 years, lower than the original seven-year-old; the high school level and above accounted for 88.9%, more than the original rose 23.5%. And, 122 office workers were employed appointed. Lacey City beneficial exploration is worth around to learn from. 3. Assigned to the object that is rural, rural cadres and the masses is the guarantee coordination and support the smooth implementation of a system of appointing an important link. Rural masses to a system of appointing hold an attitude of support, as a relatively disadvantaged groups, Accounting largely appointed to represent the interests of this group, to meet their reasonable and fair aspirations and demands. Rural cadres did not oppose the system and even appointed impede the full reasons; In fact, If every village by the same strict standards, the village cadres will support. To ensure that rural system of appointing the smooth implementation of the establishment of a rural finance director is absolutely necessary. Finance Director should the county (city) terminus hiring accounting services, appointed to the accounting services at the township station, mainly responsible for the township village accountant of the work supervision, control, Organization of the township village accounting regular and ad hoc audit. In accordance with the views of major accounting and finance director are also accounting officers, senior accounting personnel. Therefore, the hiring of Finance Director should have higher standards, and to clear the rural finance director duties, powers and privileges, Finance Director to ensure the smooth discharge its mandate and play their due role.