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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。
Article 1 In order to strengthen the management of accounting work and accountants, promote the units to be equipped with qualified accountants and improve the level of accounting work, they shall formulate these Procedures in accordance with the provisions of the Accounting Law of the People’s Republic of China on the administration of accounting in the financial departments. 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 accounting certificate unified printing by the Ministry of Finance. According to the financial affiliation, the financial departments above the county level (including the county level) and the departments in charge of the province (including the province) shall be responsible for the issuance and management.