What are the modes of work for which the relevant chief accountant is mainly responsible?

I. Centralized accounting mode under the leadership of the chief accountant: the chief accountant as the leader, the accounting department (or division, section) manager (or director, section chief) as the supervisor, to audit the department (or division, section) for the full-time supervision of a division of labor mode of accounting work. Generally applicable to large and medium-sized, set up a separate chief accountant position, accounting and finance separate enterprises.

Two, centralized accounting model under the leadership of the accounting department manager: accounting department manager as the leader of a division of labor model of accounting work. Generally applicable to small and medium-sized, do not set up a chief accountant position, accounting and finance separate (or not set up a financial management department, and the financial management work as an incidental function of the accounting department) of the enterprise.

Three, the centralized accounting model under the leadership of the head of finance and accounting: financial and accounting director for the leadership, and usually only set up the head of finance and accounting and cashier and so on a few positions (or even only set up two positions of accounting and cashier) a mode of division of labor of the accounting work. Generally applicable to small accounting and finance combined set of enterprises.

Four, the chief accountant (or accounting manager) under the leadership of decentralized accounting form: the chief accountant as the leader, under the financial, accounting, auditing department supervisor, and some of the cost of business accounting or detailed accounting work by the branch (or workshop and other departments) to complete a mode of division of labor of accounting work.