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《会计证》是会计人员从事会计工作的资格证明,通过近几年的实施,我们发现在管理上还存在许多不足之处:①对《会计证》的使用监督不严。对《会计证》的监督主要靠财政、金融、工商等部门。财政部门的监督范围仅局限于行政事业单位;金融部门随着向商业化转轨,必然要考虑自身的利益,不可能要求每～个到银行办理业务的单位或个人出示《会计证》;工商行政管理部门对
“Accounting certificate” is accounting personnel engaged in accounting qualification certificate, through the implementation in recent years, we found that there are still many shortcomings in the management: ① the use of “accounting certificate” lax supervision. The supervision of “accounting certificate” depends mainly on the financial, financial, business and other departments. The supervision of the financial sector is only limited to administrative institutions; financial sector as the transition to commercialization, will inevitably have to consider their own interests, can not require every to the bank to handle business units or individuals to produce “accounting certificate”; Business Administration Management right