我省《会计证》管理办法据川财会法（１９９３）１１１号文件规定。１．《会计证》是会计人员从事会计工作的资格证书。根据财政部（９０）财会第００９号文规定，除注册会计师外，未取得《会计证》的人员不能独立行使会计职权，用人单位不得聘用或任命；有关金融单位不予... The management method of “accounting certificate” in our province is stipulated in Document No. 111 (1993) of Chuan Finance and Accounting Law. 1. “Accounting Certificate” is accounting personnel engaged in accounting work qualification certificate. According to the Ministry of Finance (90) Accounting No. 009, except for certified public accountants, the person who has not obtained the “Accounting Certificate” can not exercise the accounting authority independently, and the employing unit shall not employ or appoint the employer;