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本刊讯:财政部于6月29日以[88]财会字第49号文印发了《会计工作达标考核标准(试行)》的通知。现将考核标准全文刊登如下: 会计机构和会计人员 1.按照《会计法》规定设置会计机构、配备业务素质相适应的会计人员。 2.建立岗位责任制和内部稽核制度。 3.会计机构负责人或会计主管人员的任免符合法定手续。
The newsletter: The Ministry of Finance on June 29 to [88] accounting word No. 49 issued a “accounting standards of accounting standards (for Trial Implementation)” notice. Now the full text of the assessment criteria published as follows: Accounting institutions and accounting personnel 1 in accordance with the “Accounting Law” provides the establishment of accounting institutions, with the professional quality of the accounting staff. 2. Establish job responsibility system and internal audit system. 3. The appointment and dismissal of the person in charge of accounting organ or chief accountant comply with legal procedures.