为推进我区会计达标升级工作,根据财政部有关会计工作三级的基本要求,结合我区情况,经研究制订了广西全民所有制企业会计工作三级标准(试行)及考核办法,现下达全区试行。一、会计工作三级标准(试行)(一)大型企业必须配备分管财会工作的总会计师;中小型企业不作必备条件。(二)建立健全与本企业生产、管理相适应的财务管理制度、会计核算办法和成本核算办法(或费用 In order to promote the upgrading of accounting standards in our district, according to the basic requirements of the Ministry of Finance on the third level of accounting work and in combination with the conditions of our region, the Third Level Standards (Trial Implementation) and Accounting Measures for Accounting Work of Guangxi’s State-Owned Enterprises have been studied and formulated. Trial. First, the accounting standards of three (Trial) (a) large enterprises must be equipped with a chief accountant in charge of accounting work; small and medium enterprises are not prerequisites. (B) establish and improve the production and management of the enterprise to adapt to the financial management system, accounting methods and cost accounting methods (or costs