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第一条为加强会计专业队伍建设,提高会计人员素质,客观、公正地评价和选拔人才,充分发挥会计人员在社会主义四化建设中的积极性和创造性,根据《会计专业职务试行条例》和关于进一步完善专业职务聘任制的精神,制定本规定。第二条会计专业技术资格,实行全国统一考试制度,资格考试按会计专业职务的设置分为:会计员、助理会计师、会计师资格考试。会计专业技术资格实行全国统一考试后,不再进行相应会计专业职务任职资格的评审工作,各地区、各部门为评定相应会计专业职务任职资格所进行的考试一律停止。第三条按本规定通过全国统一考试获得会计专业技术资格的会计人员,表明其已具备担任相应会计专业职务的水平和能力,获得的专业技术资格不与工资待遇挂钩。单位在岗位需要时,根据有关规定按照德才兼备的原则,从获得会计专业技术资格的会计人员中的择优聘任。
Article 1 In order to strengthen the construction of accounting professionals, improve the quality of accountants, evaluate and select talents objectively and impartially, and give full play to the enthusiasm and creativity of accountants in the building of the socialist Four Modernizations, according to the Provisional Regulations on the Trial- Further improve the professional appointment appointment system, make these regulations. The second accounting professional and technical qualifications, the implementation of a unified national examination system, qualification examination by accounting professional job settings are divided into: accountants, assistant accountants, accounting qualification examination. Accounting professional and technical qualifications after the implementation of the national unified exam, no longer carry out the corresponding accounting professional job qualifications assessment work, all regions and departments to assess the corresponding accounting professional job qualifications conducted by the examination shall be stopped. Article 3 The accountant who has obtained the accounting professional and technical qualifications through the unified examination in accordance with the provisions shows that he / she has the level and ability to serve as the corresponding accounting professional. The professional and technical qualifications obtained are not linked with the salary. When the unit needs the post, according to the relevant provisions in accordance with the principle of both ability and political integrity, access to accounting professional and technical qualifications of accounting personnel in the appointment.