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一、会计人员专业化管理的内容 1.职业的管理。会计人员必须取得《会计证》,才能从事会计工作和评聘会计专业职务。目前已在岗尚未取得《会计证》的会计人员,属见习会计,不能单独担任一个方面的会计工作。见习会计在符合财政部门有关文件规定的条件后,先由本人提出申请,所在单位签署推荐意见,经主管部门审核同意,由财政部门会计管理机构批准颁发《会计证》。以后各单位根据工作需要配备会计人员,只能在取得《会计证》的人员中择优选用。各单位不得无故撤换或辞退持有《会计证》的会计人员,如属确实不能继续从事财会工作的人员,应
First, the professional accounting staff management content 1. Occupation management. Accountants must obtain “accounting certificate” in order to engage in accounting and appraisal accounting professional positions. Accounting personnel who have not yet obtained the “Accounting Certificate” at present are trainee accountants and can not serve solely as one aspect of accounting work. Apprenticeship accounting in line with the provisions of the relevant documents of the financial sector, I first made an application, the unit signed the recommendations, approved by the competent department for approval by the financial sector accounting management agencies approved the issuance of “Accounting Certificate.” After the units in accordance with the needs of work with accountants, only in the “accounting certificate” of the personnel choose the best. The units shall not be replaced or dismissed without proper accounting personnel holding “Accounting Certificate”, in the case of persons who can not continue to engage in accounting work, should