濟南代理記賬公司事務規范

Jinan bookkeeping agency business norms

一、 從業人員執業道德規范

A professional code of ethics, practitioners

(一)核算質量

(a) accounting quality

1　濟南代理記賬公司從業人員應當遵循與托付單位簽定的“代理記帳事務協議書”中的各項約好，在托付單位供給了必要條件的前提下，在規則的時刻內按約好保質保量地完結代理記賬事務。

Jinan bookkeeping agency company personnel shall follow the signed with trust units "bookkeeping transaction agreement" of the appointment, the entrusted units supply under the premise of the necessary conditions, within the rules of time according to ensure the quality and finality about good bookkeeping agency business.

2　濟南代理記賬公司從業人員展開代理記賬事務，應當對托付單位供給的原始憑證和別的材料進行審閱，并依照國家統一管帳制度的規則，依據審閱后的原始憑證進行處理管帳核算。代理記賬從業人員應當對托付署理的管帳核算的規范性和管帳信息的真實性、完整性擔任。

2 jinan bookkeeping agency business practitioners, bookkeeping agency company shall entrust unit supply original vouchers and other materials for review, and in accordance with the rules of national unification tube account system, according to the examined original vouchers for processing tube account business accounting. Bookkeeping agency practitioners shall entrust acting of pipe account accounting standardization and accounting information authenticity and integrity.

(二)獨立執業

(2) independent practice

1.代理記賬從業人員從事代理記賬事務時，應當堅持應有的獨立性，在署理權限內，獨立行使署理權，不受別的部門、單位和自個不合法的干涉。

1. Bookkeeping agency professionals engaged in the bookkeeping agency transaction, should stick to its independence, the acting authorized, exercise the right of acting independently, not affected by other departments, units and its unlawful interference.

2.代理記賬從業人員應當具有正派、誠篤的品質，公正地展開署理事務，不得偏袒或姑息托付單位。

2. The bookkeeping agency practitioners should have the quality of the decent, sincere, fair start acting transaction, shall not be partial or palliative trust units.

3.代理記賬從業人員對托付單位暗示其作不妥的管帳處理或供給不實的管帳材料，以及托付單位別的不符合法令、法規規則的請求應當回絕，并依法加以阻止或想主管財政部門陳述。

3. Bookkeeping agency practitioners to entrust unit that its a wrong pipe account processing or supply false account material, as well as other entrusted units do not conform to the laws, regulations, rules of request shall be rejected, and in accordance with the law to prevent or to the competent department of finance statement.

(三)材料處理

(3) the material processing

1.代理記賬從業人員對托付單位供給的原始憑證等管帳材料負有保管的職責，處理完畢后，應按規則及時返還托付單位，并處理交代手續。對署理事務構成的管帳平坦、管帳帳冊、財政管帳陳述等管帳材料應按約好的時刻提交托付單位，并處理交代檢驗手續。

1. Bookkeeping agency practitioners to entrust unit supply original documents such as the bill of materials, responsible for the safekeeping of the processing finished, shall be promptly returned to entrust unit according to rule, and process the replacement procedures. For acting transactions constitute the pipe flat account, account books, financial pipe account statements and other accounting materials should be arranged time submitted to entrust unit, test procedures and process.

2.代理記賬從業人員對其代理記賬事務過程中獲知的托付單位信息，以及取得或構成的管帳材料等，除法令、法規規則的外，未經托付單位書面授權，任何情況下均不得對外供給和發表，不得用于與代理記賬事務無關的意圖，不得為自個或別人獲取不正當的利益。

2. The bookkeeping agency bookkeeping agency practitioners affairs about trust units in the process of information, and obtain the account or forming of tube materials, in addition to the laws, regulations, rules, without the written authorization to entrust unit, under no circumstances shall supply and published abroad, shall not be used for purposes other than bookkeeping agency transaction intentions, may not be for themselves or others to get dishonest gain.

(四)專業水平

(4) professional level

1.代理記賬從業人員應當了解國家法令、法規，具有必定的財政管帳專業水平緩實務操作能力。

1. The bookkeeping agency practitioners should know national laws and regulations, and professional level has surely fiscal tube account slow practice ability.

2.代理記賬從業人員應當合理運用財政管帳常識、技術和經歷，堅持工作謹慎，不該私行處理超出署理職責規模的事項。

2. Bookkeeping agency practitioners shall reasonably use fiscal account knowledge, technology and experience, adhere to the work carefully, shouldn't the private line processing beyond acting responsibility size matters.

3.代理記賬從業人員應仔細回答托付單位提出的有關管帳處理準則和詳細事務處理方面的疑問。關于超出本身專業常識、技術或經歷的疑問，應向經歷豐富的有關人員或具有有關工作常識的人員咨詢。

3. The bookkeeping agency practitioners should be managed carefully answer entrust unit about account management guidelines and detailed transaction processing aspects of the question. About professional knowledge, technology, or experience beyond itself, to experience rich people concerned or related personnel consulting work common sense.

4.代理記賬從業人員應當恪守財政部門有關管帳人員繼續教育和專業培訓的規則，不斷更新常識，進步專業技術水平，了解并把握現行財政管帳及有關法令法規。

4. Bookkeeping agency personnel shall abide by the financial department of accounting personnel to continue education and the rules of professional training, constantly update knowledge, professional and technical level, progress to understand and grasp the current account and the relevant laws and regulations.

(五)事務承包

(5) the transaction contract

1.承辦代理記賬事務必須由代理記賬組織統一受理，按本市物價部門規則的收費規范收取署理費用，并與托付單位簽定“代理記賬事務協議書”。代理記賬從業人員不得以自個名義承包事務或私行收費。

1. To undertake the bookkeeping agency transaction must accept by the bookkeeping agency organization, according to the rules of the commodity price departments in the city of charge acting charge standard, and entrust unit and signing the "bookkeeping agency transaction agreement". Bookkeeping agency practitioners may not contract transaction or the name of their private line charges.

2.接受代理記賬事務時，經辦人員必須向托付單位闡明署理的規模、署理職責、兩邊權利義務及收費規范等，不得以不正當的方法或手法招攬事務。

2. To accept bookkeeping agency business, the person in charge must clarify the size of the acting to entrust units, acting duties, rights and obligations of both sides the charge standard, etc., shall solicit the transaction by improper methods or techniques.

(六)執業紀律

(6) practice discipline

1.代理記賬從業人員不得一起在兩個或兩個以上代理記賬組織從事代理記賬事務，也不得在未經同意的組織中從事代理記賬事務。管帳師事務所從事代理記賬事務的，其代理記賬人員不得參加對同一托付單位供給經濟鑒證服務。

1. Bookkeeping agency employees shall not be in two or more than two bookkeeping agency organization engaged in the bookkeeping agency affairs, also may in the organization of consent to engage in bookkeeping agency business. Tube account firm engaged in the bookkeeping agency affairs, its bookkeeping agency personnel shall not attend on the same trust unit supply economic authentication services.

2.代理記賬從業人員不得在托付單位或經過托付單位獲取署理收費以外的任何利益。

2. Bookkeeping agency practitioners shall not entrust unit or after entrusted units for acting charge any gain.

濟南代理記賬公司：http://www.irmblog.cn/