According to Article 21 of the Accounting Law of People's Republic of China (PRC)? The financial accounting report shall be signed and sealed by the person in charge of the unit, the person in charge of accounting work and the person in charge of the accounting institution (accounting supervisor); Units with a chief accountant must also be signed and sealed by the chief accountant. The person in charge of the unit shall ensure that the financial and accounting reports are true and complete.
Article 38? Accounting personnel should have the professional ability required to engage in accounting work. As the person in charge of the accounting institution of the unit (accounting supervisor), he shall have the professional and technical post qualification of accountant or above or have been engaged in accounting work for more than three years. The scope of accounting personnel mentioned in this Law shall be stipulated by the financial department of the State Council.
Extended data:
Job responsibilities:
First, implement the party's economic work principles and policies, abide by the accounting law, and be familiar with and master the relevant national laws, regulations, fiscal policies and various financial systems. To specifically lead the financial work of the unit and formulate financial management measures in combination with the specific conditions of the unit.
Second, in accordance with the Budget Law, the departmental budget and the government special fund budget should be carefully compiled and strictly implemented, and the financial revenue and expenditure and budget implementation should be checked and analyzed in time, problems should be found, suggestions and measures should be put forward, so as to continuously improve the efficiency in the use of financial funds.
Three, strictly enforce financial discipline, establish and improve the fund management, centralized treasury payment management, bank account management, bill management, asset management and other systems. For departmental budgets, major expenditures and important economic issues, it is up to the collective leadership of the unit to discuss and decide, and adhere to the democratic financial management and the "one pen" examination and approval system.
Four, strengthen internal accounting control, establish accounting post responsibility system, according to the principle of separation of incompatible posts, reasonably clarify the division of labor between accounting and cashier, and do a good job of internal and external coordination.
Five, standardize the basic accounting work, timely audit accounting vouchers, accounting books, financial accounting statements; Organize the arrangement and filing of accounting files regularly to ensure that accounting work meets the requirements of basic accounting work norms.
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