Matters Relating To Annual Inspection Of Accounting Cards

The Municipal Finance Bureau (Accounting Bureau):

The accounting certificate is a qualification certificate in accounting work. The regulations on accounting administration of Shanxi stipulate that "accounting personnel must hold an accounting certificate when they are on duty."

The management of the accounting card is the foundation of the whole accounting management. The annual check of the accounting card is an important means and measure for the management of the accountants. The cities should be appointed according to the principle of territorial management, and the annual inspection of the accounting certificate in the 1999 area should be arranged.

First, the implementation of annual accounting certificate is an important measure to implement the accounting regulations of Shanxi province.

Through accounting card annual inspection, grasp the dynamic situation of accounting team, accounting for all levels.

Providing effective data is further strengthened.

The foundation of work should be highly valued everywhere.

Two.

The main contents of the annual inspection are:

1. does the holder work in the accounting position of the registered entity?

2. is there a necessary condition for holding a certificate?

3. whether there is serious confusion or serious loss of accounts caused by technical errors.

4. is there any serious violation of discipline?

5. does the continuous time from accounting work exceed two years?

6. is it required to participate in the continuing education and training of accounting department organized by the financial department?

Three, the accounting personnel who do not meet the annual inspection conditions shall be urged to take part in the corresponding handling of continuing education, warnings, revocation of accounting certificates, etc., and record the relevant circumstances in the corresponding column of the accounting certificate.

1. persons who have been falsified or deliberately destroyed accounting vouchers, accounting books, financial accounting reports, embezzlement, misappropriation of public funds, and embezzlement of duties and other illegal duties related to accounting duties are not allowed to obtain or re obtain the accounting certificates because they have provided false financial accounting reports, do false accounts, or intentionally destroyed accounting receipts, financial accounting reports, embezzlement, misappropriation of public funds and embezzlement of duties.

2. in addition to those specified above, persons who have been revoked of accounting certificates for violation of discipline shall not be re obtained from the accounting certificate within five years from the date of being revoked of the accounting certificate.

Four, all localities can arrange the annual inspection of accounting cards in the region in accordance with the actual arrangement in 1999, and will be completed before the end of December. At the same time, the accounting personnel management information system will be applied to compile the floppy disk to our office after the data are summarized step by step.

Five, the accounting card annual inspection work should be carried out in line with the construction of the accounting personnel management information system. We need to further improve the data of the accountants, ensure the quality, and make preparations for the implementation of the network management of our accounting work and the fourth accounting personnel statistics of the whole country.

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Accounting qualification certificate is a qualification certificate for accountants with certain accounting knowledge and skills. It is the basic minimum requirement and prerequisite for accounting work. It is the only legal proof that can be engaged in accounting work, the "access card" for entering accounting positions, and the only way to engage in accounting work.

It is a kind of qualification certificate, it is the "post card" of accounting work, and it is not graded.

Since accounting is a technical work with strong policy and expertise, the professional knowledge level and professional competence of accountants directly affect the quality of accounting work. Accountants must have the necessary professional knowledge. Therefore, accountants who engage in accounting work must obtain accounting qualification certificates before they can engage in accounting work.

The first paragraph of the thirty-eighth paragraph of the accounting law stipulates: "accountants engaged in accounting work must obtain the qualification certificate for accounting work."

The second provision of the accounting regulations for the management of accounting qualifications stipulates: "personnel engaged in the following accounting work in state organs, social organizations, companies, enterprises, institutions and other organizations (hereinafter referred to as units) must obtain accounting qualification:

(1) the person in charge of the accounting institution (the accountant in charge);

(two) cashier;

(three) audit;

(four) capital and fund accounting;

(five) accounting for income, expenditure, creditor's rights and debts;

(six) accounting for wages, cost and financial results;

(seven) the receipt, increase or decrease of property materials;

(eight) general ledger;

(nine) establishment of financial accounting report;

(ten) accounting archives management in accounting institutions.

"

The third rule of accounting qualification management stipulates: "the accounting regulations for the management of accounting qualifications" stipulates: "all units shall not appoint (employ) persons who do not possess the qualification of accounting to engage in accounting work." third

Those who do not possess the qualification for accounting work shall not engage in accounting work, nor may they take part in the examination or appraisal of accounting professional skills, or engage in accounting professional positions, nor shall they apply for the honorary certificates of accountants.