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会计专业职务试行条例

时间:2007-10-03    点击数:

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。

zhongguo·shandong·heze daxuelu1950hao   youbian:274000

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