担任会计机构负责人（会计主管人员）的最基本条件是什么？英文双语对照

最基本的条件：取得会计从业资格证，还应当具备会计师以上专业职称，有从事会计工作三年以上的经历。会计机构负责人与会计主管人员的任职条件 在实际工作中，一些单位对会计机构负责人或会计主管人员任用不当，表现在会计机构负责人或会计主管人员的政策水平、业务水平和组织能力不能适应工作要求，或者造成工作失误，给单位带来经济上的损失，等等。有鉴于此，《规范》第七条对会计机构负责人与会计主管人员的任职条件作了比较具体的规定。这是加强会计基础工作的一项非常重要的措施，对提高会计队伍素质和会计工作质量有重要的现实意义。 根据规定，会计机构负责人、会计主管人员应当具备的基本条件包括：

1.政治素质。即能坚持原则，做到廉洁奉公；财务会计工作直接处理经济业务，经济上的问题必然会在会计处理中反映出来，不能坚持原则，就不可能揭发已经出现的漏洞，就不会去纠正违反财经纪律和财务会计制度的行为；没有廉洁奉公的品质， 还可能犯下通同作弊的错误甚至走上犯罪道路。

2.专业技术资格条件。《规范》对会计机构负责人或会计主管人员的这一要求，是通过要求他们"具有会计专业技术资格"来体现的。至于什么单位的会计机构负责人或者会计主管人员需要具有哪个档次的会计专业技术资格，如是要有高级会计师的任职资格、还是要有会计师或助理会计师的任职资格，《规范》没有再作进一步的规定。主要是为了适应不同类型的单位对会计机构负责人或者会计主管人员专业技术资格的不同要求。

3.工作经历。即主管一个单位或者单位内一个重要方面的财务会计工作时间不 少于两年。作为会计机构的负责人或者会计主管人员，没有一定的实践经验显然是不行的，否则既会"误人子弟"（不能对下级实施有效的指导），更会贻误工作，造成经济损失。

4.政策业务水平。即是熟悉国家的财经法律、法规、规章制度和方针、政策，掌握本行业业务管理的有关知识。市场经济是法制经济。在建立社会主义市场经济的过程中，我国的经济立法工作取得了巨大的成绩，任何单位的经济业务都要直接或间接地受到有关法律、规章的规范。从事财务会计管理工作不了解、不掌握这方面的知识和相关管理知识，容易使单位的经营管理工作走入法律的"盲区"或"误区"，带来危险的后果。

5.组织能力。组织能力是一种基本的领导能力。会计机构负责人或者会计主管人员应当具备一定的组织能力，包括协调能力、综合分析能力等。它对整个会计工作的效率和质量是十分关键的。

6.身体条件。会计工作劳动强度大、技术难度高，作为会计机构负责人或者会计主管人员必须有较好的身体状况，以适应本职工作。 上述这些条件，是对会计机构负责人和会计主管人员素质的全面要求。各单位在选配会计机构负责人或会计主管人员时，应该坚持《规范》的这些标准，严格把关，才有利于把本单位的财务会计工作做好，从而为把本单位的整个经营管理工作做好起到积极的作用。

The most fundamental condition: Obtain an accountant from job seniority card, still ought to have title of accountant above major, have be engaged in an accountant working 3 years the experience of above. Of accountant orgnaization controller and treasurer officer staff hold a post the condition is in real work, a few units are undeserved to assign sb to a post of accountant orgnaization controller or treasurer officer staff, the policy level that expression is in charge of personnel in accountant orgnaization controller or accountant, professional skill and constituent capacity cannot get used to the job to ask, perhaps cause working error, bring economically loss to the unit, etc. Because of this, " standard " be in charge of personnel the 7th times to accountant orgnaization controller and accountant hold a post the condition made more specific provision. This is a when strengthen accountant foundation job very important step, have important real sense to improving accountant team quality and accounting work quality. According to the regulation, accountant orgnaization controller, accountant is in charge of the postulate that personnel ought to have to include:

1. politics quality. Can hold to a principle namely, accomplish clean-fingered act according to fair; Financial accounting work handles economic business directly, economically problem can be necessarily in accountant processing report comes out, cannot hold to a principle, expose the flaw that has appeared impossibly, won't correct the act that violates discipline of finance and economics and financial accounting system; Not clean-fingered give male character, commit the mistake with cogged collude possibly still to be on guilty road even.

Condition of qualification of 2. professional technology. " standard " this one requirement that is in charge of personnel to accountant orgnaization controller or accountant, through asking their " has accounting major technical qualification " is reflected. The accountant orgnaization controller as to what unit or the qualification of accounting major technology that treasurer officer staff needs to have which class, want those who have advanced accountant to hold a post so qualification, still want those who have accountant or assistant accountant to hold a post qualification, " standard " did not make farther provision again. Basically be to get used to the unit of different type to be opposite accountant orgnaization controller or the diverse demand of qualification of technology of major of treasurer officer staff.

3. job is experienced. Be in charge of an unit namely or the financial accounting working hours of an important facet inside the unit not less than two years. The controller that regards an accountant as the orgnaization or the accountant is in charge of personnel, doing not have certain practice experience is no good apparently, meet already otherwise " by accident person children " (cannot be opposite inferior carry out effective guidance) , can make a gift of sth to work by accident more, cause pecuniary loss.

4. policy vocational level. It is system of the law of finance and economics of familiar country, code, regulations and guiding principle, policy namely, master the concerned knowledge of government of business of estate of one's own profession. Market economy is legal economy. In the course that builds socialist market economy, the economic legislation work of our country gained huge success, the economic business of any units wants direct or indirect ground to be concerned the standard of law, regulations. Be engaged in financial accounting managing the job not to understand, the knowledge that does not master this respect and relevant government knowledge, the " of " blind area that makes the management of the unit works easily or " error " , bring dangerous consequence.

5. organizes ability. Organizing ability is a kind of basic leadership. Accountant orgnaization controller or treasurer officer staff ought to have certain constituent capacity, include to coordinate ability, integration analysis ability to wait. The efficiency that it works to whole accountant and quality are very crucial.

6. body condition. Intensity of accounting work work difficulty of big, technology is tall, as accountant orgnaization controller or treasurer officer staff must have better body state, in order to get used to own job. Afore-mentioned these conditions, it is the overall demand of pair of accountant orgnaization controller and quality of treasurer officer staff. Each unit is being chosen when matching accountant orgnaization controller or treasurer officer staff, should hold to " standard " these standards, guard a pass strictly, the financial accounting work that just is helpful for a this unit has been done, the job has done the whole management that is a this unit thereby to have positive effect.