上海市会计基础工作规范考核标准(试行)(Standard examination standards for accounting basic work in Shanghai (for Trial Implementation)).docVIP
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上海市会计基础工作规范考核标准(试行)(Standard examination standards for accounting basic work in Shanghai (for Trial Implementation))
上海市会计基础工作规范考核标准(试行)(Standard examination standards for accounting basic work in Shanghai (for Trial Implementation))
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Annex 2: standard examination standards for accounting basic work in Shanghai (Trial Implementation)
Project standard score
Assessment content
Scoring standard
Points
Actual score
I. accounting bodies and Accountants
20 points
1, in accordance with the provisions of the accounting law, the establishment of accounting institutions, equipped with professional quality accounting personnel or accounting agency commissioned by the accounting agency
1, accounting institutions or accounting personnel responsible for undocumented posts, 1 people deducted 10 points; other accounting personnel undocumented posts, 1 people deducted 3 points
2, according to the provisions should be set up accounting institutions, and not set, deducted 3 points
3, do not have separate accounting institutions should be equipped with conditions, but not equipped with full-time accounting staff, deducted 3 points
4, not equipped with accounting institutions responsible persons or accounting personnel, deducted 5 points
5, there is no accounting institutions and accounting personnel equipped with units, nor entrusted agency accounting agency for accounting, deduct 3 points
6, the unit entrusted by the bookkeeping, not equipped with banks, cash cashier personnel, deducted 1 points
2, set up accounting personnel job, clear the responsibilities of each job
1, not required to set up an accounting job, deduct 1 points
2, the cashier concurrently in charge of auditing, custody of accounting archives and income, expenses, debt accounts registration, deducted 10 points
3, non serving personnel as head of accounting institutions or accounting personnel, deduct 2 points
4, accounting institutions or accounting executives do not have the accounting law thirty-eighth qualifications,
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