济南代理记账公司事务规范

济南代理记账公司事务规范

Jinan bookkeeping agency business norms

一、 从业人员执业道德规范

A professional code of ethics, practitioners

(一)核算质量

(a) accounting quality

1　济南代理记账公司从业人员应当遵循与托付单位签定的“代理记帐事务协议书”中的各项约好，在托付单位供给了必要条件的前提下，在规则的时刻内按约好保质保量地完结代理记账事务。

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　济南代理记账公司从业人员展开代理记账事务，应当对托付单位供给的原始凭证和别的材料进行审阅，并依照国家统一管帐制度的规则，依据审阅后的原始凭证进行处理管帐核算。代理记账从业人员应当对托付署理的管帐核算的规范性和管帐信息的真实性、完整性担任。

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)独立执业

(2) independent practice

1.代理记账从业人员从事代理记账事务时，应当坚持应有的独立性，在署理权限内，独立行使署理权，不受别的部门、单位和自个不合法的干涉。

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.代理记账从业人员应当具有正派、诚笃的品质，公正地展开署理事务，不得偏袒或姑息托付单位。

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.代理记账从业人员对托付单位暗示其作不妥的管帐处理或供给不实的管帐材料，以及托付单位别的不符合法令、法规规则的请求应当回绝，并依法加以阻止或想主管财政部门陈述。

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)材料处理

(3) the material processing

1.代理记账从业人员对托付单位供给的原始凭证等管帐材料负有保管的职责，处理完毕后，应按规则及时返还托付单位，并处理交代手续。对署理事务构成的管帐平坦、管帐帐册、财政管帐陈述等管帐材料应按约好的时刻提交托付单位，并处理交代检验手续。

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.代理记账从业人员对其代理记账事务过程中获知的托付单位信息，以及取得或构成的管帐材料等，除法令、法规规则的外，未经托付单位书面授权，任何情况下均不得对外供给和发表，不得用于与代理记账事务无关的意图，不得为自个或别人获取不正当的利益。

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)专业水平

(4) professional level

1.代理记账从业人员应当了解国家法令、法规，具有必定的财政管帐专业水平缓实务操作能力。

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

2.代理记账从业人员应当合理运用财政管帐常识、技术和经历，坚持工作谨慎，不该私行处理超出署理职责规模的事项。

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.代理记账从业人员应仔细回答托付单位提出的有关管帐处理准则和详细事务处理方面的疑问。关于超出本身专业常识、技术或经历的疑问，应向经历丰富的有关人员或具有有关工作常识的人员咨询。

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.代理记账从业人员应当恪守财政部门有关管帐人员继续教育和专业培训的规则，不断更新常识，进步专业技术水平，了解并把握现行财政管帐及有关法令法规。

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)事务承包

(5) the transaction contract

1.承办代理记账事务必须由代理记账组织统一受理，按本市物价部门规则的收费规范收取署理费用，并与托付单位签定“代理记账事务协议书”。代理记账从业人员不得以自个名义承包事务或私行收费。

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.接受代理记账事务时，经办人员必须向托付单位阐明署理的规模、署理职责、两边权利义务及收费规范等，不得以不正当的方法或手法招揽事务。

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)执业纪律

(6) practice discipline

1.代理记账从业人员不得一起在两个或两个以上代理记账组织从事代理记账事务，也不得在未经同意的组织中从事代理记账事务。管帐师事务所从事代理记账事务的，其代理记账人员不得参加对同一托付单位供给经济鉴证服务。

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.代理记账从业人员不得在托付单位或经过托付单位获取署理收费以外的任何利益。

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

济南代理记账公司：http://www.jnqqjz.com/