会计专业职务试行条例
（zhongyangzhichenggaigegongzuolingdaoxiaozu1986nian4yue10rifa，zhigaizi〔1986〕di55hao）
diyizhang zongze
diyitiao genjuzhonggongzhongyang、guowuyuanguanyugaibianzhichengpingding、shixingzhuanyejishuzhiwupinrenzhidudewenjianjingshen，weilehelishiyonghuijirenyuan，cujinrencaiheliliudong，chongfenfahuihuijirenyuanzaisihuajianshezhongdejijixinghechuangzaosheng，tezhidingbentiaoli。
diertiao huijizhuanyezhiwu，yougedanweigenjuhuijigongzuoxuyao，zaiguidingdexianehepizhundebianzhineishezhi。
disantiao huijizhuanyezhiwumingchengdingwei：gaojihuijishi、huijishi、zhulihuijishi、huijiyuan。gaojihuijishiweigaojizhiwu，huijishiweizhongjizhiwu，zhulihuijishi、huijiyuanweichujizhiwu。
disitiao gejiguojiajiguanduihuijizhuanyezhiwushixingrenmingzhi。shixingrenmingzhidebumenhedanweiyinganganbuguanliquanxian，youxingzhenglingdaoxiangbeirenmingdehuijizhuanyerenyuanbanfarenmingshu。
geshiyedanweiduihuijizhuanyezhiwuyibanshixingpinrenzhi。xingzhenglingdaoyingxiangshoupindehuijizhuanyerenyuanbanfapinshu，shuangfangqiandingpinyue，quedingpinqi，yijixupin、jiepin、cipindengshiyi。
sanxian、bianyuandiquhebujubeipinrentiaojiandeshiyedanweikeyishixingrenmingzhi，danyingchuangzaotiaojianzhubushixingpinrenzhi。
diwutiao huijirenyuanzaidanrenzhuanyezhiwuqijian，anzhaohuijizhuanyezhiwudegongzibiaozhun，lingquxiangyingdezhuanyezhiwugongzi。
dierzhang zhuanyezhiwuderenzhitiaojian
diliutiao huijizhuanyerenyuan，bixuyonghuzhongguogongchandangdelingdao，reaizuguo，jianchisixiangjibenyuanze，zunshouhezhixing《zhonghuarenmingongheguohuijifa》，jijiweishehuizhuyijiansheshiyefuwu。
diqitiao huijiyuandejibentiaojian：
l．chubuzhangwocaiwuhuijizhishihejineng。
2．shuxibingnenganzhaozhixingyouguanhuijifaguihecaiwuhuijizhidu。
3．nengdanfuyigegangweidecaiwuhuijigongzuo。
4．daxuezhuankehuozhongdengzhuanyexuexiaobiye，zaicaiwuhuijigongzuogangweishangjianxiyinianqiman。
dibatiao zhulihuijishidejibentiaojian：
1．zhangwoyibandecaiwuhuijijichulilunhezhuanyezhishi。
2．shuxibingnengzhengquezhixingyouguandecaijingfangzhen、zhengcehecaiwuhuijifagui、zhidu。
3．nengdanfuyigefangmianhuomougezhongyaogangweidecaiwuhuijigongzuo。
4．qudeshuoshixuewei，huoqudedierxueshixueweihuoyanjiushengbanjieyezhengshu，jubeilvxingzhulihuijishizhizedenengli；daxuebenkebiye，zaicaiwuhuijigongzuogangweishangjianxiyinianqiman；daxuezhuankebiyebingdanrenhuijiyuanzhiwuernianyishang；huozhongdengzhuanyexuexiaobiyebingdanrenhuijiyuanzhiwusinianyishang。
dijiutiao huijishidejibentiaojian：
1．jiaoxitongdizhangwocaiwuhuijijichulilunhezhuanyezhishi。
2．zhangwobingnengzhengqueguanchezhixingyouguandecaijingfangzhen、zhengcehecaiwuhuijifagui、zhidu。
3．juyouyidingdecaiwuhuijigongzuojingyan，nengdanfuyigedanweihuoguanliyigediqu、yigebumen、yigexitongmougefangmiandecaiwuhuijigongzuo。
4．qudeboshixuewei，bingjuyoulvxinghuijishizhizedenengli；qudeshuoshixueweibingdanrenzhulihuijishizhiwuernianzuoyou；qudedierxueshixueweihuoyanjiushengjieyezhengshu，bingdanrenzhulihuijishizhiwuerzhisannian；daxuebenkehuodaxuezhuankebiyebingdanrenzhulihuijishizhiwusinianyishang。
5．zhangwoyimenwaiyu。
dishitiao gaojihuijishidejibentiaojian：
l．jiaoxitongdizhangwojingji、caiwuhuijililunhezhuanyezhishi。
2．juyoujiaogaodezhengceshuipinghefengfudecaiwuhuijigongzuojingyan，nengdanfuyigediqu、yigebumenhuoyigexitongdecaiwuhuijiguanligongzuo。
3．qudeboshixuewei，bingdanrenhuijishizhiwuerzhisannian；qudeshuoshixuewei、dierxueshixueweihuoyanjiushengbanjieyezhengshu，huodaxuebenkebiyebingdanrenhuijishizhiwuwunianyishang。
4．jiaoshuliandizhangwoyimenwaiyu。
dishiyitiao duigejizhuanyezhiwudexuelihecongshicaiwuhuijigongzuonianxiandeyaoqiu，yibandouyingjubei；danduiqueyouzhencaishixue、chengjixianzhu、gongxiantuchu、fuherenzhitiaojiande，zaiquedingqixiangyingzhuanyezhiwushi，keyibushoubentiaoliguidingdexuelihegongzuonianxiandexianzhi。
disanzhang zhuanyezhiwudejibenzhize
dishiertiao huijiyuan，fuzejutishenhehebanlicaiwushouzhi，bianzhijizhangpingzheng，dengjihuijizhangbo，bianzhihuijibaobiaohebanliqitahuijishiwu。
dishisantiao zhulihuijishi，fuzecaoniyibandecaiwuhuijizhidu、guiding、banfa，jieshi、jiedacaiwuhuijifagui、zhiduzhongdeyibanguiding；fenxijianchamouyifangmianhuomouxiexiangmudecaiwushouzhiheyusuandezhixingqingkuang。
dishisitiao huijishi，fuzecaonibijiaozhongyaodecaiwuhuijizhidu、guiding、banfa；jieshi、jiedacaiwuhuijifagui、zhiduzhongdezhongyaowenti；fenxijianchacaiwushouzhiheyusuandezhixingqingkuang；peiyangchujihuijirencai。
dishiwutiao gaojihuijishi，fuzecaonihejieshi，jiedazaiyigediqu、yigebumen、yigexitonghuozaiquanguoshixingdecaiwuhuijifagui、zhidu、banfa；zuzhihezhidaoyigediquhuoyigebumen、yigexitongdejingjihesuanhecaiwuhuijigongzuo；peiyangzhongjiyishanghuijirencai。
disizhang zhuanyezhiwudeshezhihepinren
dishiliutiao gejihuijizhuanyezhiwudeshezhi，yinggenjuhuijirenyuandebianzhidingyuan、zhuanyezhiwuxianebili、suodanfuderenwuhehuijiganbuduiwudeshijiqingkuangqueding，binganguidingchengxubaojingpizhun。
dishiqitiao pinrenherenminghuijizhuanyezhiwu，yingyoubenrenshenqing、danweituijian，jinghuijizhuanyezhiwupingshenweiyuanhui（yixiajianchengpingshenweiyuanhui）kaohepingyi，querenfuhexiangyingderenzhitiaojian。
danweixingzhenglingdaorenyinggenjugongzuoxuyaoheguidingdexiane，zaipingshenweiyuanhuiquerendefuherenzhitiaojianderenyuanzhongpinrenhuorenming；weijingpingshenweiyuanhuiquerenfuherenzhitiaojiande，budepinrenhuorenming。
dishibatiao gejipingshenweiyuanhuichengyuanyingyoujuyoujiaogaodehuijizhuanyeshuipinghuodanrengaoyijihuijizhuanyezhiwu、zuofengzhengpai、banshigongdaoderenyuandanren。zaipingshenweiyuanhuichengyuanzhong，juyoujiaogaohuijizhuanyeshuipingdezhong、qingnianyingzhanyidingbili。
dishijiutiao huijizhuanyezhiwurenqiyibanmeirenbuchaoguo5nian，genjugongzuoxuyaokeyixupinhuolianren。zairenqizhonggongzuochengjituchuzhe，jingpingshenweiyuanhuipingyihege，kezaiguidingdexianeneitiqianjinzhi。
diershitiao duiyouyuzhuanyezhiwumingedexianzhi，weibeipinrenhuorenmingdehuijizhuanyerenyuan，gedanweiyaoqubieqingkuang，tuoshananpai。yingyunxuhezhichitamendaoqitadanweirenzhi，yicujinrencaideheliliudong。
diershiyitiaogedanweiyaojianli、jianquanhuijizhuanyerenyuandeyejikaohezhidu，duirenzhihuijizhuanyerenyuandeyewushuiping、gongzuotaiduhechengjijinxingdingqihuobudingqidekaohe，jirudangan，zuoweirenzhi、diaoxin、jiangchenghenengfouxupindeyiju。
diershiertiaopingyi、pinren（renming）huijizhuanyerenyuan，yingjianchirenrenweixiandeyuanze。gejilingdaoyaorenzhenzhangwoyouguanzhengce，baohupinren（renming）danweihehuijizhuanyerenyuanshuangfangdequanyi。duijiepinren（renming）zhijidajipohaihuijizhuanyerenyuandelingdaoganbu，huoweizaoxueli、zili、huangbaochengguo、pianquhuijizhuanyezhiwuderenyuan，yingshiqingjieqingzhong，yansuchuli。
diwuzhang fuze
diershisantiaobentiaolishiyongyuguojiajiguan、shiyedanwei。qiyedanwei，yinggenjuzhongyangzhichenggaigegongzuolingdaoxiaozudebushu，canzhaobentiaolideguidingdeyuanze，youguowuyuangebumen，gesheng、zizhiqu、zhixiashizhidingjutifangfa，baocaizhengbubeian。
diershisitiaoguowuyuangebumen，gesheng、zizhiqu、zhixiashikeyijubentiaolideguiding，jiehebenbumen、bendiqudeshijiqingkuang，zhidingshishixize。
junduixitongdehuijizhuanyezhiwudeshishibanfa，youzhongguorenminjiefangjunyouguanbumenzhiding，baocaizhengbubeian。
diershiwutiaobentiaolidejieshiquanshucaizhengbu
diershiliutiaobentiaolizipizhunzhiriqishixing。
