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一、《会计从业资格管理办法》(财会字[2000]5号)(以下简称《管理办法》)第二条规定,在国家机关、社会团体、企业、公司、事业单位和其他组织从事会计工作的人员,必须取得会计从业资格,持有会计从业资格证书。会计人员如何界定?会计工作应包括哪些岗位?答:会计人员是指在会计岗位从事会计工作的人员。从事会计工作的人员,必须取得会计从业资格,持有按《管理办法》规定注册、年检的会计从业资格证书。持有会计从业资格证书的人员,但未按规定注册、年检的,不得从事会计工作。持
Article 2 of the Measures for the Administration of Accounting Qualifications (Cai Kui Zi [2000] No. 5) (hereinafter referred to as the “Administrative Measures”) stipulates that accounting work shall be conducted in state organs, social organizations, enterprises, companies, public institutions and other organizations Of the staff, you must obtain accounting qualification, hold accounting practitioners qualification certificate. Accounting staff how to define? Accounting jobs should include what position? A: Accounting staff refers to accounting personnel engaged in accounting work. Personnel engaged in accounting work, must obtain accounting qualification, hold according to “Management Measures” registration, annual inspection of accounting qualification certificate. Persons holding accounting qualification certificates, but not required to register, annual inspection, shall not engage in accounting work. hold