Chapter 1 General Provisions Article 1 In order to standardize and strengthen accounting work, ensure that accountants perform their duties in accordance with the law, give full play to the role of accounting work in strengthening economic management and improving economic efficiency, and maintain the order of the socialist market economy, These regulations are formulated in accordance with the provisions of the Accounting Law of the People's Republic of China and the State Council and other relevant laws and administrative regulations, and in combination with the actual conditions of this province. Article 2 All state agencies, social groups, enterprises, institutions, individual industrial and commercial households and other organizations within the administrative region of this province must abide by these regulations when handling accounting affairs. Article 3 The financial departments of the people's governments at or above the county level are responsible for guiding, supervising and managing the accounting work of their respective administrative regions.

The people's governments of townships, ethnic townships, and towns should strengthen the management of accounting work and urge accountants to do a good job in accounting work. Article 4: All units must strengthen basic accounting work, establish and improve accounting work management systems, and conduct regular inspections and assessments.

Unit leaders lead the unit’s accounting institutions, accounting personnel and other personnel to implement accounting laws, regulations and accounting systems, ensure that accounting institutions and accounting personnel exercise their powers in accordance with the law, and ensure that accounting information is legal, authentic, accurate and complete. . Article 5 Those who are loyal to their duties and make outstanding achievements in accounting work, or who have meritorious service in stopping, reporting, or accusing illegal accounting activities, shall be commended and rewarded by the people's governments at or above the county level or by the financial departments and relevant competent departments. Chapter 2 Accounting Institutions and Accounting Personnel Article 6 Each unit shall set up an accounting institution according to the needs of accounting business, or assign accounting personnel and designate accounting supervisors in relevant institutions.

With the approval of the tax authorities, individual industrial and commercial households that do not have the qualifications to be equipped with full-time accounting personnel can entrust an accounting consulting service agency with agency accounting qualifications to perform agency accounting; other businesses that do not have the qualifications to have full-time accounting personnel Small economic organizations should entrust an accounting consulting service agency with agency accounting qualifications to perform agency accounting. Article 7 Accounting institutions shall establish accounting position responsibility systems and internal audit systems.

Accountants and cashiers must be separated; cashiers are not allowed to be responsible for auditing, accounting file keeping, and registration of income, expenses, and creditor's rights and debt accounts; personnel other than cashiers are not allowed to handle cash, securities, and bills.

The legal representative of an entity shall not concurrently serve as the accountant or cashier of the entity. Article 8: Large and medium-sized enterprises shall set up chief accountants; public institutions and business departments may set up chief accountants as needed.

The chief accountant must have professional and technical qualifications above that of an accountant. Article 9 The person in charge of the accounting department of an enterprise or public institution must be a person with professional and technical qualifications of assistant accountant or above. The person in charge of the accounting agency of a state agency must be a person with equivalent professional and technical qualifications as an assistant accountant or above.

The appointment, dismissal and transfer of the heads of the accounting agencies of state agencies shall seek the opinions of the financial departments at the same level in advance; the appointment and removal of the heads of the accounting agencies and accounting supervisors of state-owned enterprises and public institutions shall be approved by the competent units and Report to the financial department at the same level for record; for the transfer of other accounting personnel of the above-mentioned units, the opinions of the unit's chief accountant or the person in charge of the accounting department must be sought. Article 10 Accountants should possess necessary professional knowledge. Personnel engaged in accounting work must obtain an "Accounting Certificate", and personnel engaged in computer accounting work must obtain a "Computer Accounting Qualification Certificate."

It is prohibited for any unit to recruit personnel without an "Accounting Certificate" to engage in accounting work, or recruit personnel without a "Computer Accounting Qualification Certificate" to engage in computer accounting work. Article 11: The avoidance system shall be implemented in accounting work.

Except for private enterprises and individual industrial and commercial enterprises, close relatives of the legal representative and other principal persons in charge of the unit shall not serve as the person in charge of the accounting agency of the unit; close relatives of accountants shall not serve as accountants in the same accounting agency. Work; I am not allowed to review and approve the financial income and expenditure incurred by the legal representative of the unit, other principal persons in charge, the person in charge of the accounting department, and accounting personnel due to the performance of official duties. Article 12 Responsibilities of accounting institutions and accounting personnel:

(1) Comply with laws and regulations and implement financial accounting systems;

(2) Formulate specific procedures for handling accounting affairs of the unit Methods to handle accounting affairs;

(3) Truthfully reflect the financial revenue, expenditure and operating status of the unit, provide legal, true, accurate and complete accounting information, and properly keep it in accordance with regulations;

< p>(4) Handle the payment of taxes, profits, state-owned asset gains and other fiscal revenue on time;

(5) Supervise the unit’s implementation of accounting, laws and regulations, financial disciplines, and financial accounting systems;

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(6) Supervise the unit’s financial revenue and expenditure, funds, use, property custody and signing of economic contracts, etc., and prevent and correct illegal revenue and expenditure;

(7) Participate in the formulation of this document Unit economic plan, business plan, assessment and analysis of the implementation of budget and financial plan;

(8) Other responsibilities specified by laws and regulations. Article 13 When accounting personnel are transferred or resign, they must complete the handover procedures with the person taking over before leaving their posts.

The handover procedures for general accounting personnel shall be supervised by the person in charge of the accounting department and the accounting supervisor; the handover procedures shall be supervised by the head of the accounting department and the accounting supervisor, and the unit leader may supervise the handover if necessary. The unit will send someone to supervise the delivery together.

The person in charge of the accounting agency of the state agency and the accounting supervisor shall handle the handover procedures, and the unit leader shall supervise the handover. If necessary, the finance and audit departments at the same level may send personnel to jointly supervise the handover.