会计基础工作（Basic accounting work）.docVIP

会计基础工作（Basic accounting work） The eighth chapter is accounting basic work * contents of this chapter: Accounting institutions, accounting personnel, accounting handover, accounting requirements and supervision, property inventory and accounting records management. * this chapter focuses on: Property inventory. Section 1 Accounting Institutions I. establishment of accounting institutions (1) the requirements set by the accounting institution; (two) the establishment of accounting institutions; 1, the accounting departments at all levels 2, the accounting institutions at the grassroots level Two, the form of accounting institutions (1) independent accounting and non independent accounting; (two) centralized accounting and non centralized accounting; Three, the establishment of accounting positions Section second accounting personnel I. qualifications of accounting personnel (1) the evolution of the accounting qualification management system; (two) the basic content of the accounting qualification management system; 1, the nature of the accounting qualification certificate. 2, accounting qualification certificate management department. 3, the conditions for obtaining accounting qualifications. 4, the implementation of the accounting qualification certificate registration and annual inspection system. 5, accounting and accounting qualification certificate and accounting personnel continuing education combination. 6, strengthen the supervision of accounting qualification. Two. The qualifications of the person in charge of the accounting institution (1) political quality (two) qualifications for technical and professional qualifications 1 、 types of accounting profession 2, accounting professional qualifications 3, accounting professional qualification examination 4, work experience 5, policy, business level 6, organizational capacity 7, physical condition Three 、 the setting up of the chief accountant (1) the establishment of the chief accountant system in China (two) th