(一)全面贯彻会计法规,理顺管理体系1.统一实行农村会计从业资格管理制度。按照《会计法》和《会计从业资格管理办法》的规定和要求,实行农村会计人员从业资格管理制度。从事农村会计工作的人员,必须取得由财政部门统一颁发的会计从业资格证书。不具备会计从业资格的人员,不得从事农村会计工作。同时,加强会计人才的合理流通,应支持持证人员在企事业单位和农村集体经济 (A) the full implementation of accounting laws and regulations, to rationalize the management system 1. Uniform implementation of rural accounting qualification management system. In accordance with the “Accounting Law” and “accounting qualification regulations” requirements and requirements, the implementation of the rural accounting staff qualification management system. Personnel engaged in rural accounting work, must obtain the unified accounting issued by the financial sector practitioners qualification certificates. Persons who do not possess the qualifications of accounting profession shall not engage in rural accounting work. At the same time, to enhance the rational circulation of accounting personnel should support the permit holders in enterprises and rural collective economy