| Notice by the Ministry of Finance of Issuing the Measures for the Administration of Accounting Personnel | | 财政部关于印发《会计人员管理办法》的通知 |
| (No. 33 [2018] of the Ministry of Finance) | | （财会〔2018〕33号） |
| The public finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; the Financial Bureau of Xinjiang Production and Construction Corps; Government Offices Administration directly under the CPC Central Committee; the Financial Management Department of the National Government Offices Administration; and the Financial Bureau of the General Logistics Department of the Central Military Commission: | | 各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团财政局，中共中央直属机关事务管理局，国家机关事务管理局财务管理司，中央军委后勤保障部财务局： |
| For the purposes of strengthening the administration of accounting personnel and clarifying the scope of and the professional competence requirements for accounting personnel, the Ministry of Finance has, in accordance with the provisions of the Accounting Law of the People's Republic of China and other relevant laws and regulations, developed the Measures for the Administration of Accounting Personnel, which are hereby issued for your compliance and implementation. | | 为加强会计人员管理，明确会计人员范围和专业能力要求，根据《中华人民共和国会计法》及相关法律法规的规定，我部制定了《会计人员管理办法》，现予印发，请遵照执行。 |
| Annex: Measures for the Administration of Accounting Personnel | | 附件：会计人员管理办法 |
| Ministry of Finance | | 财 政 部 |
| December 6, 2018 | | 2018年12月6日 |
| Measures for the Administration of Accounting Personnel | | 会计人员管理办法 |
| Article 1 For the purposes of enhancing the administration of accounting personnel, and regulating the conduct of accounting personnel, these Measures are developed in accordance with the provisions of the Accounting Law of the People's Republic of China and other relevant laws and regulations. | | 第一条 为加强会计人员管理，规范会计人员行为，根据《中华人民共和国会计法》及相关法律法规的规定，制定本办法。 |
| Article 2 “Accounting personnel” means the personnel engaging in accounting and conducting accounting supervision and other accounting work in state organs, social organizations, enterprises, public institutions and other organizations (hereinafter collectively referred to as “entities”) in accordance with the provisions of the Accounting Law of the People's Republic of China. | | 第二条 会计人员，是指根据《中华人民共和国会计法》的规定，在国家机关、社会团体、企业、事业单位和其他组织（以下统称单位）中从事会计核算、实行会计监督等会计工作的人员。 |
| Accounting personnel shall include the personnel engaging in the following specific accounting tasks: | | 会计人员包括从事下列具体会计工作的人员： |
| (1) Serving as cashiers. | | （一）出纳； |
| (2) Auditing. | | （二）稽核； |
| (3) Accounting of assets, liabilities and owners' equities (net assets). | | （三）资产、负债和所有者权益（净资产）的核算； |
| (4) Accounting of revenues and expenses (expenditures). | | （四）收入、费用（支出）的核算； |
| (5) Accounting of financial results (results of government budget execution). | | （五）财务成果（政府预算执行结果）的核算； |
| (6) Preparation of financial accounting statements (final account reports). | | （六）财务会计报告（决算报告）编制； |
| (7) Accounting supervision. | | （七）会计监督； |
| (8) Management of accounting archives within the accounting institutions. | | （八）会计机构内会计档案管理； |
| (9) Other accounting work. | | （九）其他会计工作。 |
The person in charge of the accounting office (accountant-in-charge) or the chief accountant of an entity falls within the scope of accounting personnel.
．．．．．． | | 担任单位会计机构负责人（会计主管人员）、总会计师的人员，属于会计人员。
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