濟(jì)南代理記賬公司事務(wù)規(guī)范

Jinan bookkeeping agency business norms

一、 從業(yè)人員執(zhí)業(yè)道德規(guī)范

A professional code of ethics, practitioners

(一)核算質(zhì)量

(a) accounting quality

1　濟(jì)南代理記賬公司從業(yè)人員應(yīng)當(dāng)遵循與托付單位簽定的“代理記帳事務(wù)協(xié)議書(shū)”中的各項(xiàng)約好，在托付單位供給了必要條件的前提下，在規(guī)則的時(shí)刻內(nèi)按約好保質(zhì)保量地完結(jié)代理記賬事務(wù)。

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(jì)南代理記賬公司從業(yè)人員展開(kāi)代理記賬事務(wù)，應(yīng)當(dāng)對(duì)托付單位供給的原始憑證和別的材料進(jìn)行審閱，并依照國(guó)家統(tǒng)一管帳制度的規(guī)則，依據(jù)審閱后的原始憑證進(jìn)行處理管帳核算。代理記賬從業(yè)人員應(yīng)當(dāng)對(duì)托付署理的管帳核算的規(guī)范性和管帳信息的真實(shí)性、完整性擔(dān)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(dú)立執(zhí)業(yè)

(2) independent practice

1.代理記賬從業(yè)人員從事代理記賬事務(wù)時(shí)，應(yīng)當(dāng)堅(jiān)持應(yīng)有的獨(dú)立性，在署理權(quán)限內(nèi)，獨(dú)立行使署理權(quán)，不受別的部門(mén)、單位和自個(gè)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(yè)人員應(yīng)當(dāng)具有正派、誠(chéng)篤的品質(zhì)，公正地展開(kāi)署理事務(wù)，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(yè)人員對(duì)托付單位暗示其作不妥的管帳處理或供給不實(shí)的管帳材料，以及托付單位別的不符合法令、法規(guī)規(guī)則的請(qǐng)求應(yīng)當(dāng)回絕，并依法加以阻止或想主管財(cái)政部門(mén)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(yè)人員對(duì)托付單位供給的原始憑證等管帳材料負(fù)有保管的職責(zé)，處理完畢后，應(yīng)按規(guī)則及時(shí)返還托付單位，并處理交代手續(xù)。對(duì)署理事務(wù)構(gòu)成的管帳平坦、管帳帳冊(cè)、財(cái)政管帳陳述等管帳材料應(yīng)按約好的時(shí)刻提交托付單位，并處理交代檢驗(yàn)手續(xù)。

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(yè)人員對(duì)其代理記賬事務(wù)過(guò)程中獲知的托付單位信息，以及取得或構(gòu)成的管帳材料等，除法令、法規(guī)規(guī)則的外，未經(jīng)托付單位書(shū)面授權(quán)，任何情況下均不得對(duì)外供給和發(fā)表，不得用于與代理記賬事務(wù)無(wú)關(guān)的意圖，不得為自個(gè)或別人獲取不正當(dāng)?shù)睦妗?/span>

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(yè)水平

(4) professional level

1.代理記賬從業(yè)人員應(yīng)當(dāng)了解國(guó)家法令、法規(guī)，具有必定的財(cái)政管帳專業(yè)水平緩實(shí)務(wù)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(yè)人員應(yīng)當(dāng)合理運(yùn)用財(cái)政管帳常識(shí)、技術(shù)和經(jīng)歷，堅(jiān)持工作謹(jǐn)慎，不該私行處理超出署理職責(zé)規(guī)模的事項(xiàng)。

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(yè)人員應(yīng)仔細(xì)回答托付單位提出的有關(guān)管帳處理準(zhǔn)則和詳細(xì)事務(wù)處理方面的疑問(wèn)。關(guān)于超出本身專業(yè)常識(shí)、技術(shù)或經(jīng)歷的疑問(wèn)，應(yīng)向經(jīng)歷豐富的有關(guān)人員或具有有關(guān)工作常識(shí)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(yè)人員應(yīng)當(dāng)恪守財(cái)政部門(mén)有關(guān)管帳人員繼續(xù)教育和專業(yè)培訓(xùn)的規(guī)則，不斷更新常識(shí)，進(jìn)步專業(yè)技術(shù)水平，了解并把握現(xiàn)行財(cái)政管帳及有關(guān)法令法規(guī)。

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(wù)承包

(5) the transaction contract

1.承辦代理記賬事務(wù)必須由代理記賬組織統(tǒng)一受理，按本市物價(jià)部門(mén)規(guī)則的收費(fèi)規(guī)范收取署理費(fèi)用，并與托付單位簽定“代理記賬事務(wù)協(xié)議書(shū)”。代理記賬從業(yè)人員不得以自個(gè)名義承包事務(wù)或私行收費(fèi)。

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(wù)時(shí)，經(jīng)辦人員必須向托付單位闡明署理的規(guī)模、署理職責(zé)、兩邊權(quán)利義務(wù)及收費(fèi)規(guī)范等，不得以不正當(dāng)?shù)姆椒ɑ蚴址ㄕ袛埵聞?wù)。

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(zhí)業(yè)紀(jì)律

(6) practice discipline

1.代理記賬從業(yè)人員不得一起在兩個(gè)或兩個(gè)以上代理記賬組織從事代理記賬事務(wù)，也不得在未經(jīng)同意的組織中從事代理記賬事務(wù)。管帳師事務(wù)所從事代理記賬事務(wù)的，其代理記賬人員不得參加對(duì)同一托付單位供給經(jīng)濟(jì)鑒證服務(wù)。

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(yè)人員不得在托付單位或經(jīng)過(guò)托付單位獲取署理收費(fèi)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(jì)南代理記賬公司：http://www.irmblog.cn/