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Rules for the Assessment and Scoring of Accountants in Public Institution

2026-11-10 16:38
2026-11-10 16:40

The following are the detailed rules of the accounting assessment and scoring standards for public institutions: 1. ** Basic Finance Work ** - ** Financial institution construction (3 points)**: To establish a sound financial institution, set up accounting and cashier positions; financial personnel should take up their posts with accounting certificates; financial personnel transfer or resignation should be reported to the Human Resources Society and the financial department for review and filing, which can be recorded as 3 points. Deduct 2 points if there are no separate posts. - ** Continuing education for financial personnel (2 points)**: Financial personnel should attend the continuing education for accounting on time. If they fail to complete the continuing education on time, 1 point will be deducted for each person. - ** Accountant Information (15 points)** - ** Original certificate (4 points)**: Original certificate content is complete, procedures are complete, 4 points. 0.5 points will be deducted from each document if the contents of the certificate elements are incomplete, and the procedures of the person handling, the certifiers, and the approvers are incomplete. - ** Bookkeeping voucher (3 points)**: The bookkeeping voucher has complete elements and is filled in properly. 3 points. If the elements of the certificate are incomplete, and the attachment, content, and amount are inconsistent with the original certificate attached, 1 point will be deducted for each document. If the filling is not standard, the points will be deducted as appropriate. - ** reconciliation (3 points)**: Regular reconciliation of multiple accounts to ensure that the indicators, plans, funds, etc. are consistent with the accounts and the accounts are consistent with the actual accounts. 3 points will be recorded. If they are inconsistent, 1 point will be deducted for each transaction. - ** Financial Report (3 points)**: Submit financial reports and relevant financial information that needs to be submitted on a monthly basis. Complete the project, complete the content, and submit it in a timely manner. 3 points. 2 points will be deducted for failing to prepare the report on schedule, and 1 point will be deducted for failing to submit the report according to the regulations. - ** Filing of accounting data (2 points)**: The accounting documents, account books, accounting statements, and other financial data are regularly sorted, filed, and filed according to regulations. 2 points are awarded. Those who do not collect, sort out, and file regularly will not be scored. - ** Financial system (10 points)**: 2 points for establishing and perfecting the financial system of the unit according to the regulations; 6 points for not establishing the financial system; points for incomplete and incomplete systems. - ** Internal audit organization (10 points)**: Set up an internal audit organization, organize an internal audit every six months, issue an internal audit report, and publicly publicize the internal audit situation. 10 points. Those who did not carry out the internal review would not be scored, 5 points would be deducted for one less time, and 3 points would be deducted for failing to publicize it according to the regulations. 2. ** Non-tax revenue management (10 points)**: Strictly implement the non-tax revenue management system to ensure the safety of the ticket payment, 10 points will be recorded; if you violate the regulations to use the ticket or use, intercept or transfer the non-tax revenue, you will not be recorded. 3. ** Government procurement management (5 points)**: 5 points will be deducted for strictly implementing the regulations on government procurement and bidding. 5 points will be deducted for each violation. Negative points will be awarded for this item. 4. ** Financial investment management (5 points)**: Strictly implement the capital construction review and key project fund management system, 5 points will be recorded, 5 points will be deducted for each violation, and negative points will be obtained for this item. 5. ** Old-age insurance (5 points)**: Pay the social pension insurance in full and on time according to the regulations, 5 points will be deducted. If you don't pay according to the regulations, you will be deducted. In addition, in terms of accounting institutions and accounting personnel (20 points): 1. ** Institution and Staffing (20 points)** - ** Personnel Qualification (Multiple Deductions)**: Set up an accounting agency in accordance with the provisions of the <>, and allocate accounting personnel with suitable professional quality or entrust an agent bookkeeping agency to do bookkeeping. 10 points will be deducted for one person in charge of the accounting department or the accounting supervisor who takes up the post without a certificate; 3 points will be deducted for one person in charge of the accounting personnel who takes up the post without a certificate. 3 points will be deducted if an accounting agency is not set up according to the regulations; 3 points will be deducted if the conditions for setting up an independent accounting agency are not met but full-time accounting personnel are not allocated; 5 points will be deducted if the person in charge of the accounting agency or the accounting supervisor is not allocated; 3 points will be deducted if the unit that does not set up an accounting agency or allocate accounting personnel does not entrust an agent bookkeeping agency to do bookkeeping; 1 point will be deducted if the unit that commissions an agent bookkeeping does not allocate bank and cash cashier personnel. - ** Position Setting (Multiple Deductions)**: Set up the accounting positions and clarify the responsibilities of each position. Deduct 1 point for failing to set up an accounting post as required; deduct 10 points for cashier who is in charge of audit, accounting file safekeeping, and registration of income, expenses, credits and debts; deduct 2 points for non-working personnel who serve as the person in charge of the accounting institution or the person in charge of accounting; deduct 5 points for the person in charge of the accounting institution or the person in charge of accounting who does not have the qualification to hold the post in article 38 of the accounting law; For the units that set up accounting institutions, 2 points will be deducted if the positions of the accounting personnel are not rotated; 5 points will be deducted for one person if the accounting personnel does not participate in the continuing education according to the regulations or does not reach 24 class hours. - ** appointment and dismissal procedures (5 points)**: The appointment and dismissal of the person in charge of the accounting institution or the accounting supervisor conforms to the legal procedures. If the appointment and dismissal does not conform to the legal procedures, 5 points will be deducted. Read more exciting novels for free

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