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国务院修订颁发的《会计人员职权条例》,增设了会计人员“技术职称”一章,明确了授予技术职称的条件和批准程序.这对于会计人员认真学习业务、努力做好工作,是一个鼓舞和鞭策.目前,一些单位正在进行评定会计人员技术职称的试点工作,对此我提出一些不成熟的看法,供研究参考. 《条例》规定了授予会计人员技术职称的条件.除了拥护党的领导,积极为社会主义服务这个思想政治条件以外,对会计员、助理会计师、会计师和总会计师提出了不同的业务条件.我体会主要有三项:一是专业知识,分别
The State Council revised and promulgated the “Accounting Staff Regulations,” added the accounting staff “technical titles ” chapter, clear the conditions for the grant of technical titles and approval process.This accounting staff to seriously study and work hard to do a job, is a Encouragement and encouragement.At present, some units are in the process of assessing the technical titles of accountants work, and I put forward some immature opinions for research references.The Ordinance provides the conditions for the appointment of accountants technical titles.In addition to supporting the party’s Leadership, and actively serve the socialism of the ideological and political conditions, the accountants, assistant accountants, accountants and chief accountants put forward different business conditions.My experience there are three: First, expertise, respectively