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会计专业技术职务是衡量财会人员业务素质的主要标志之一。会计专业职务的评审和聘任是一项政策性、业务性、技术性很强的管理工作。搞好这项工作的关键在于建立和完善考核制度和办法,考核办法的核心取决于考核项目的确定和考核指标的量化,应将定性考核与定量考核有机地结合起来。我们在会计人员专业职务业务考核制度和办法方面做了一点尝试,单位财会
Accounting professional and technical positions is one of the main indicators of the quality of the accounting staff. Accounting professional job evaluation and appointment is a policy, business, highly technical management. The key to doing a good job of this work lies in establishing and perfecting the examination system and methods. The core of the examination methods depends on the determination of examination items and the quantification of examination indexes. The qualitative examination and quantitative examination should be organically integrated. We have done a little try on the professional examination system and methods of accountants’ professional duties, the unit accounting