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为了加强对会计工作和会计人员的管理,财政部于去年颁发了《会计证管理办法(试行)》,要求会计人员须经过资格认定.获得会计证后才能独立担任会计岗位工作。《乡镇企业财务制度》也规定了“县乡镇企业主管部门应对企业会计人员进行考试和考核,对合格者颁发‘会计人员合格证’。凡实行‘会计人员合格证’的地区,企业一般不得使用无证会计人员,”最近几年,部分省市乡镇企业主管部门对会计人员实行了会计合格证(任用证)管理制度。这一
In order to strengthen the management of accounting work and accountants, the Ministry of Finance issued the “Measures for the Administration of Accounting Certificates (Trial)” last year, requiring accounting personnel to go through the qualification examination and obtain accounting certificates before being able to work independently in accounting positions. The Financial System for Township Enterprises also stipulates that “the competent department of township and town enterprises shall conduct examinations and assessments for enterprise accountants and issue” qualified personnel for accounting personnel “to qualified persons.” Where the “certificate of accountant’s qualification” is implemented, enterprises generally may not The use of undocumented accounting personnel, "In recent years, some provinces and cities in charge of township and village enterprises accounting personnel to implement the accounting certificate (permit) management system. This one