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问:从事会计工作的人员如何取得会计从业资格?答:根据今年5月8日财政部颁发的《会计从业资格管理办法》(以下简称《管理办法》)的规定,取得会计从业资格的人员应具备法定的条件,包括基本条件和具体条件两部分。基本条件是指取得会计从业资格必须具备的基础条件,内容有四项:一是坚持原则,秉公办事,具备良好的道德品质;二是遵守国家法律、法规;三是具备一定的会计专业知识和技能;四是热爱会计工作。具体条件是对学历和年限的要求,分别对具备规定学历和条件的人员、不具备规定学历和条件的人员取得资格作出了规定。对符合基本条件且具备规定学历和条件的人员,可通过直接申领的方式获得会计从业资格。具体地说,凡具备教育部门认可的中专以上(含中专)会计专业学历,同时符合基本条件的人员,可自毕业之日起两年内,直接向会计从业资格管理部门申请取得会计从业资格。对于符合基本条件,但不具备上述规定学历和条件的人员,以及具备教育部门认
Q: How can the personnel engaged in accounting work qualify for accounting practice? A: According to the “Accounting Practitioners Qualification Management Measures” (hereafter referred to as the “Administrative Measures”) promulgated by the Ministry of Finance on May 8 this year, those who obtain accounting qualification should Have the legal conditions, including the basic conditions and specific conditions in two parts. Basic conditions refer to the basic conditions that must be met to obtain accounting qualification, there are four elements: First, uphold the principle of impartiality, have good moral qualities; second is to comply with national laws and regulations; third is to have a certain accounting expertise and Skills; Fourth, love of accounting work. Specific conditions are the qualifications and years of the requirements, respectively, have the required qualifications and conditions of personnel, do not have the qualifications and qualifications of qualified personnel to make provisions. For those who meet the basic conditions and have the required qualifications and conditions, can obtain the accounting qualification by direct application. Specifically, those who have the secondary education (including secondary technical secondary school) with the education sector accounting professional qualifications, while meeting the basic conditions of personnel, can be graduated from the date of two years, directly to the accounting practice qualification management department to obtain accounting qualification . For those who meet the basic conditions, but do not have the qualifications and qualifications of the staff, as well as the recognition of the education sector