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为加强对会计工作和会计人员的管理,财政部3月23日以(90)财会字第009号文印发了《会计证管理办法(试行)》,于1991年1月1日起执行。《会计证管理办法(试行)》全文如下: 第一条为加强对会计工作和会计人员的管理,促进各单位配备合格的会计人员,提高会计工作水平,根据《中华人民共和国会计法》关于财政部门管理会计工作的规定,制定本办法。第二条会计证是会计人员从事会计工作的资格证书。第三条本办法适用于全民所有制企业、事业单位、国家机关、社会团体的会计人员。第四条会计证由财政部统一印制,按财务隶属关系分别由县以上(含县)财政部门和省以上(含省)业务主管部门的财务部门负责颁发和管理。
In order to strengthen the management of accounting work and accountants, the Ministry of Finance issued the “Measures for the Management of Accounting Certificates (Trial)” on March 23, with (90) Accounting Word No. 009 and executed it on January 1, 1991. The full text of the Measures for the Management of Accounting Certificates (for Trial Implementation) reads as follows: Article 1 In order to strengthen the management of accounting work and accountants, and to facilitate the units to be equipped with qualified accountants and to improve the standard of accounting work, the Accounting Regulations of the People’s Republic of China Departmental management accounting regulations, the development of this approach. The second accounting certificate is accounting personnel engaged in accounting qualification certificate. Article 3 These Procedures shall apply to the accountants of enterprises and public institutions owned by the whole people, state organs and social organizations. Article 4 The accounting certificates shall be printed uniformly by the Ministry of Finance and shall be issued and administered by the financial department of the financial department at or above the county level (including the county level) and the department in charge of business at the provincial level (including the province) according to the financial affiliation.