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根据财政部印发的《会计工作达标升级试行办法》,为加强对会计工作的管理、有组织、有目标、有步骤地提高会计工作水平,逐步实现会计工作的规范化、科学化和现代化,充分发挥会计工作在加强经济管理、提高经济效益中的作用,特制定本实施细则。第一条凡实行独立核算的全民所有制企事业单位、国家机关和社会团体,均应按照本办法的规定,考核会计工作等级。第二条会计工作等级分为:会计工作达标(简称:达标)、会计工作三级(简称:三级),会计工作二级(简称二级)、会计工作一级(简称一级)四个等级。第三条会计工作各个等级的考核标准,本着立足会计工作,结合财务管理和联系经济效益的原则制定,各等级的基本要求是: 达标:贯彻执行《会计法》及《会计人员工作规则》等财会法规和会计制度,建立良好的会计工作秩序,在抓好有关会计数据的各项管理工作的基础上,做好记帐、算帐、报帐等工作,基本上做到会计工作规范化。三级:在达标的基础上,建立健全适应内部管
In accordance with the Trial Measures for Upgrading Accounting Standards and Measures for the Promotion of Accounting Standards issued by the Ministry of Finance, in order to strengthen the management of accounting work, it is necessary to raise the level of accounting work in an organized, targeted and step-by-step manner and to gradually standardize, scientifically and modernize accounting work and give full play to Accounting work in strengthening economic management, improve economic efficiency in the role of special formulation of the implementation details. Article 1 All state-owned enterprises, public institutions and social organizations implementing independent accounting shall assess the level of accounting work according to the provisions of the present Measures. The second level of accounting work is divided into: accounting standards (referred to as: standard), accounting work three (referred to as: three), accounting work two (referred to as two), accounting work (referred to as a) four grade. Article 3 The assessment standards for all levels of accounting work are formulated on the basis of accounting work, in combination with the principles of financial management and economic benefits. The basic requirements of each level are: Achievements: Implementing the Accounting Law and the Accounting Rules for Employees And other financial laws and regulations and accounting system, establish a good accounting work order, do a good job on the basis of various accounting data management, accounting, accounting, accounting and other work, basically the standardization of accounting work. Three: On the basis of compliance, establish and improve the internal management