北京正信万源会计服务有限公司
代理记账业务规范
一. 从业人员的职业道德规范
1. 爱岗敬业。要求会计人员热爱会计工作，安心本职岗位，忠于职守，尽心尽力，尽职尽责。
2. 诚实守信。要求会计人员做老实人，说老实话，办老实事，执业谨慎，信誉至上，不为利益所诱惑，不弄虚作假，不泄露秘密。
3. 廉洁自律。要求会计人员公私分明、不贪不占、遵纪守法、清正廉洁。
4. 客观公正。要求会计人员端正态度，依法办事，实事求是，不偏不倚，保持应有的独立性。
5. 坚持准则。要求会计人员熟悉国家法律法规和国家统一的会计制度，始终坚持按法律法规和国家统一的会计制度的要求进行会计核算，实施会计监督。
6. 提高技能。要求会计人员增强提高专业技能的自觉性和紧迫感，勤学苦练，刻苦钻研，不断进取，提高业务水平。
7. 参与管理。要求会计人员在做好本职工作的同时，努力钻研相关业务，全面熟悉本单位经营活动和业务流程，主动提出合理化建议，协助领导决策，积极参与管理。
8. 强化服务。要求会计人员树立服务意识，提高服务质量，努力维护和提升会计职业的良好社会形象。
二. 业务操作及会计核算的流程
1． 接受客户的委托
（1） 到客户公司的经营场所进行实地考查，与客户的总经理及财务负责人进行座谈，了解客户的基本情况，评估此次业务的风险。
（2） 决定是否接受客户的委托，若接受客户的委托，则与客户商讨具体操作事宜，签定约定书。
2． 与公司财务会计人员办理有关资料的交接手续
（1） 双方经办人员应列明资料清单，资料编号，交接日期，交接双方签字盖章。
（2） 交接双方经核对无误，双方签字盖章，注明交接日期。
（3） 依据企业特点，根据实际需要，设置必要的会计科目。
（4） 了解企业的经营方式和生产流程，帮助企业建立会计内部控制制度。
3． 审核原始凭证
审核原始凭证是会计核算工作中必不可少的环节，是国家赋予财会人员的监督权限，只有经审核无误后的原始凭证，才能作为编制记帐凭证和登记明细分类帐的依据。会计人员主要应从以下的两个方面对原始凭证进行审核。
（1） 审核原始凭证的合法性合理性，即国家的有关方针政策法令制度和计划合同等为依据，审核原始凭证所反映的经济业务是否合理合法，有无违反财经制度规定，是否按计划预算办事，是否按成本开支范围办事，是否贯彻专款专项原则，有无贪污盗窃虚报冒领伪造凭证等违纪行为。
（2） 审查原始凭证的完整性正确性。即审查原始凭证的内容和填制手续是否符合规定的要求。首先应审核原始凭证是否具备作为合法凭证所必须具备的基本内容，其次审核原始凭证上有关数量、单价、金额是否正确无误。
（3） 对原始凭证内容记载含糊不清，或故意掩盖事情真象，进行贪污作弊，单位抬头不是本单位，无收款单位签章，开具阴阳发票，进行贪污作弊，模仿领导笔迹签字冒领。涂改原始凭证上的时间数量、单价、金额，或添加内容和金额等。不是很清楚的地方应及时与客户联系，了解清楚原始凭证的真实情况。
4． 对各种有问题的原始凭证的处理
在审核原始凭证过程中，会计人员要认真执行《会计法》所赋予的职责权限坚持制度、坚持原则。对违反国家规定的收支，超过计划预算或者超过规定标准的各项支出,违反制度规定的预付款项，非法出售材料物资任意出借、变卖、报废和处理财产物资，以及不按国家关于成本开支范围和费用划分的规定乱挤乱摊生产成本的凭证，会计人员应拒绝办理，对于内容不完全手续不完备数字有差错的凭证，会计人员应予以退回，要求经办人补办手续或进行更正。对于伪造或涂改等弄虚作假，严重违法的原始凭证，会计人员在拒绝的同时，应当予以扣留，并及时向单位主管报告，请求查明原因，追究当事人的责任。
5． 填制记账凭证
会计人员填制记账凭证要严格按照规定的格式和内容进行，除必须做到记录真实，内容完整，填制及时，书写清楚之外，还必须符合下列要求。
（1） “摘要”栏是对经济业务内容的简要说明，要求文字说明要简炼概括以满号登记账簿的要求。
（2） 应当根据经济业务的内容，按照会计制度的规定，确定应借应贷的账户，账户使用必须正确，不得任意简化会计账户的名称，有关的二级或明细账户要填写齐全。
（3） 记账凭证中，应借应贷的账户必须保持清晰的对应关系。
（4） 一张记账凭证填制完毕，应按所使用的记账方法，加计合计数，以检查对应账户的平衡关系。
（5） 记账凭证必须连续编号，以便考查且避免凭证散失。
（6） 每张记账凭证都要注明附件张数，以便于日后查对。
6．对记账凭证进行编号
所有记账凭证必须分类顺序编号，并填写在编号栏内。
7. 审核记账凭证
所有填制好的记账凭证，都必须经过其他会计人员认真的审核。在审核记账凭证的过程中，如发现记账凭证填制有误，应当按照规定的方法加以更正。只有经过审核无误后的记账凭证，才能作为登记账簿的依据。记账凭证的审核主要包括以下内容。
（1） 记账凭证是否附有原始凭证，记账凭证的经济内容是否与所附原始凭证的内容相同。
（2） 应借应贷的会计账户（包括二级或明细账户）对应关系是否清晰金额是否正确。
（3） 记账凭证的项目是否填制完整，摘要是否清楚，有关人员的签章是否齐全。
8. 记账凭证中容易出现的错误与舞弊
记账凭证中容易出现的错误与舞弊主要有：
（1） 会计账户运用错误。
（2） 合计金额计算错误。
（3） 记账凭证与所附原始凭证单据不符。
（4） 在汇总凭证中进行作弊。
（5） 记账凭证中的“摘要”失真，编造虚假记账凭证。
9． 凭证的传递与传递过程应注意的事项
会计凭证的传递，是指会计凭证从填制或取得时起，经审核记账到装订保管的全过程。交接包括与客户传递交接、内部传递交接、与监管部门传递交接：
（1） 与客户传递交接：
A 双方经办人员应列明资料清单，资料编号，交接日期。
B 交接双方经核对无误，双方签字盖章，注明交接日期。
（2） 内部传递交接：
A 记账人员收到客户资料时，核对经办人员与客户传递交接清单，核对无误后签字注明传递日期，与经办人员各执一份，资料由记账人员负责保管。
B 账务处理完毕后需返还资料给客户，由记账人员列明清单，资料编号。由经办人员核对无误后双方签字，注明交接日期。
（3） 与监管部门的交接：
A 本代理记账公司统一规定，凡是政府监管部分需要查阅客户资料的，如客户资料尚在本代理记账公司，由本代理记账公司的经办人员与客户传递交接，再由客户提供相关资料给政府监管部门。
10．账实不符的处理
造成账实不符的原因是多方面的，如财产物资保管过程中发生的自然损耗；财务人员收发过程中由于计量或检验不准，造成多收或少收的差错；由于管理不善，制度不严造成的财产损坏丢失被盗；在账薄记录中发生的重记漏记错记；由于有关凭证未到，形成未达账项，造成结算双方账务不符，以及发生意外灾害等。根据以上情况主要进行以下处理：
（1） 现金日记账账面余额与库存现金数额不相符
采用实地盘点的方法来确定库存现金的实存数，然后再与现金日记账余额核对，以查明账实是否相符及盈亏情况。现金清查后应填写“现金盘点报告表”并据以调整现金日记账的账面记录。要求财务人员每半月盘点一次，并与记账人员核对。
（2） 银行存款日记账账面余额与银行对账单的余额不相符。
通过与开户银行转来的账单进行核对，来查明银行存款的实有数额。银行存款日记账与开户银行转来的对账单不一致的原因有两个方面：
一是双方或一方记账错误；
二是存在未达账项，对于未达账项，应通过编制银行存款余额调节表进行调整。
要求财务人员每月与银行核对，以控制错误的发生。
（3） 各项财产物资明细账余额与财产物资的实有数额不相符
对各项财产物资的盘点结果，应逐一填制存单，并同账面余额核对，确认盘盈盘亏数，填制实存账存对比表，作为调整账面记录的原始凭证。规定企业每月底对财产物资进行盘点，控制财产物资的损失。
（4） 有关债权债务明细账账面余额与对方单位的账面记录不相符
一般采用发函询证的方法进行核对。在保证往来账户记录完整正确的基础上，编制往来款项对账单，寄往各有关往来单位。对方单位核对后退回，盖章表示核对相符，对方单位说明情况。据些编制“往来款项清查表”，注明核对相符与不相符的款项，对不相符的款项按有争议、未达账项、无法收回等情况归类合并，针对具体情况采取措施予以解决。
三 业务质量控制规范
建立质量控制制度、完善质量控制机制是提高业务质量、防范代理记账风险的可靠保证。根据《代理记账管理办法》及相关会计法律政策，从业务承接与资料传递、建账前准备工作、质量控制稽核以及学习制度等具体业务的各环节实施全方位的质量控制，保证代理记账的质量。
1．业务承接与资料料传递控制
（1） 代理方与被代理方应签订代理书面委托合同。合同应明确规定被代理方应提供代理期间内发生的全部经济业务、原始凭证及其他相关资料，代理方负责原始凭证的审核、记账凭证的填制、登记帐簿、编制会计报表等工作，并定期向被代理方提交帐簿、报表等资料及办理相关委托业务。
（2） 双方经办人员应列明资料清单，资料编号，交接日期，交接双方签字盖章。代理方及时整理并归档会计资料。会计事项处理完毕，有关资料及电子档案及时交回被代理方。
（3） 代理记账委托合同终止时，所有会计资料全部移交给被代理方，其未了会计事宜应写书面报告交接，双方确认无误后签字盖章。
2. 建账前准备工作
(1) 根据客户的需要,选派合适的记账人员,记账人员要建立与企业相适应的财务会计制度。企业规模与业务量一般是成正比的，规模大的企业业务量大，分工也复杂，会计账簿需要册数也多。
(2) 依据企业管理需要，建立账簿是为了满足企业管理需要。为管理及时提供有用的会计信息，所以在建账时以满足管理需要为前提，避免重复设账，记账。
(3) 根据企业性质及需要,确定账务处理程序。
3． 质量控制稽核
（1） 工作程序规范化，以防止差错的出现。公司的业务必须由主管负责人委派指定人员跟单，未经主管负责人同意，会计人员的工作不得私自交换。
（2） 分级负责制，明确各级人员的工作责任，层层把关，建立三级质量审查制度,即记账会计审查客户凭证，主管会计审查记账会计的工作并编制对外会计报告，主管业务负责人复核对外会计报告,将最佳的服务提供给客户。
（3） 建立例外事项或重大事项的请示报告制度。代理记账执业人员应及时对执业中出现的例外事项、异常事项做出积极反应，强化自身的专业判断，而且要及时向公司请示汇报。
（4） 主管负责人负责对外承接业务,其他人员一律不得在外私自承接业务,以避免公司内部人员以不正当手段争抢业务,防止其他人员私自承接业务对客户不负责以及不顾事实配合客户处理业务的现象。
（5） 建立质量奖惩制度。所有会计人员的工资与质量全额挂钩，实行严格考核。
（6） 建立质量淘汰制度。对发生严重质量问题造成客户较大经济损失的，或严重违反工作纪律、职业道德及法律、法规的，一律予以辞退。
（7）建立技术支持与咨询制度。
4．学习制度
（1） 会计人员应针对不同对象和在会计实务中所遇到的带普遍性的问题，确定其学习内容，讲求实效，不搞形式。
（2） 应密切联系当前会计工作的实际需要，注重会计理论和会计知识的实际运用、现行会计法规制度的宣传与执行等，学以致用。
（3） 学习的内容形式方法要有灵活多样性，可根据实际需要选择新的会计准则或国家统一的会计制度、新的会计法规、会计职业道德或会计实务中所遇到的重大问题等，还可根据实际需要分别采取集中培训或自学形式。
四 业务档案管理办法
1.对委托单位提供的原始凭证等会计资料负有保管的责任。处理完毕后，应按规定及时返还委托单位，对代理业务形成的会计凭证、会计帐册、财务会计报告等会计资料应整理归档,并在约定时间内交还企业。
2.对每一客户建立档案，并由专人保管，内容包括：用户概况、代理记帐协议、原始凭证、会计凭证、会计帐册、会计财务报表等交接验收记录。
3.归档过程中如果发现对外送报的财务报告有错误，应当及时办理更正手续。除更正本单位留存的财务报告外，并应同时通知接受财务报告的单位更正。错误较多的，应当重新编报。
4.内部调阅会计档案需经经理批准，法律、法规规定有档案查阅权的部门查阅会计档案，必须持有效证件及相关证明材料，并经经理批准。
5．会计电算化档案包括机内会计数据软盘等备份的会计数据，以及打印输出的会计凭证账簿报表等数据。采用电子计算机进行会计核算的单位，应当保存打印出来的纸质会计档案。
6．对会计电算化档案管理要做到防磁、防火、防潮和防尘工作，重要会计档案应准备双份，存放在两个不同的地点，最好在两个不同建筑物内。
7．对采用存储介质保存的会计档案，要定期进行检查，定期进行复制，防止由于存储介质损坏而使会计档案丢失。本代理记账公司规定，每月纳税申报后对客户的所有资料用移动硬盘进行备份，并更新最新的资料。对会计软件的全套文档资料以及会计软件程序，保管截止日期是该软件停止使用或有重大更改之后5年。
8．系统开发资料和会计软件系统也应视同会计档案保管。
9．会计电算化档案管理要严格按照财政部有关规定，并由专人负责。
五 会计工作交接制度
1.本公司与委托记账单位之间的会计资料的交接，严格按与委托记账单位签订的合同执行，即双方指定人员，在本公司准备的《会计资料交接签收登记簿》上签字确认。
2.本公司与委托记账单位终止委托合同时，所有会计资料全部移交给代理记账单位，其未了会计事宜按本章会计工作交接之规定执行。
3. 记账人员工作调动或者因故离职，必须将本人所经管的会计工作全部移交给接替人员。没有办清交接手续的，不得调动或者离职。
4. 记账人员办理移交手续前，必须及时做好以下工作：
（1）已经受理的经济业务尚未填制会计凭证的，应当填制完毕。
（2）尚未登记的帐目，应当登记完毕，并在最后一笔余额后加盖经办人员印章。
（3）整理应该移交的各项资料，对未了事项写出书面材料。
（4）编制移交清册，列明应当移交的会计凭证、会计帐簿、会计报表、印章、发票、文件、会计软件及密码、会计软件数据磁盘（磁带等）及有关资料、实物其他会计资料和物品等内容。
5. 记账人员办理交接手续，必须有监交人负责监交。记账人员交接，由业务负责人负责监交。
6. 移交人员在办理移交时，要按移交清册逐项移交；接替人员要逐项核对点收。
（1）会计凭证、会计帐簿、会计报表和其他会计资料必须完整无缺。如有短缺，必须查清原因，并在移交清册中注明，由移交人员负责。
（2）各明细帐户余额要与总帐有关帐户余额核对相符；必要时，要抽查个别帐户的余额与代理记账单位核对清楚。
（3）移交人员从事会计电算化工作的，要对有关电子数据在实际操作状态下进行交接。
7. 业务主管人员移交时，还必须将代理记账业务工作和记账人员的情况等，向接替人员详细介绍。对需要移交的遗留问题，应当写出书面材料。
8. 交接完毕后，交接双方和监交人员要在移交注册上签名或者盖章，并应在移交注册上注明：单位名称，交接日期，交接双方和监交人员的职务、姓名，移交清册页数以及需要说明的问题和意见等。
移交清册一般应当填制一式三份，交接双方各执一份，存档一份。
9. 接替人员应当继续使用移交的会计帐簿，不得自行另立新帐，以保持会计记录的连续性。
10. 移交人员对所移交的会计凭证、会计帐簿、会计报表和其他有关资料的合法性、真实性承担法律责任。
六 电脑记账操作管理制度
1.操作管理制度
(1） 会计电算化硬件设备是指专用于会计电算的微机及其配套设备。包括：伺服器、工作站、网线、打印机等。会计电算化的硬件设备由财务部门管理和使用，非会计电算化人员一般不得使用，特殊确需使用时，应经财务部门负责人批准，在不影响会计电算正常工作情况下进行。
(2） 财务软件是用于完成会计核算、处理会计业务的软件。操作人员在实际工作中发现软件的设计功能不能正常运行时，应立即与软件开发商联系，进行修理、调试后，应及时检查和核对。以确保相应账务资料和功能的正确性。
(3） 操作人员运用财务软件时必须通过系统功能选项进入系统操作。应根据工作需要设置操作权限和密码。操作人员对使用的硬件设备的安全负责。下班时应关闭电源，设备的开启和关闭应严格按规定程序进行。
(4） 明确规定上机操作人员对会计软件的操作工作内容和权限, 对操作密码要严格管理,指点专人定期更换密码，杜绝未经授权人员操作会计软件；
(5） 预防已输入计算机的原始凭证和记帐凭证等会计数据未经审核而登记帐簿；
(6） 操作人员离开机房前，应执行相应命令退出会计软件；
(7） 根据本单位实际情况，由专人保存必要的上机操作记录，记录操作人、操作时间、操作内容、故障情况等内容；
(8） 保证机房设备安全和计算机正常运行是进行会计电算化的前提条件，要经常对有关设备进行保养，保持机房和设备的整洁，防止意外事故的发生；
(9） 确保会计数据和会计软件的安全保密，防止对数据和软件的非法修改和删除; 对磁性介质存放的数据要保存双备份；
(10） 对正在使用的会计核算软件进行修改、对通用会计软件进行升版和计算机硬件设备进行更换等工作，要有一定的审批手续；在软件修改、升版和硬件更换过程中，要保证实际会计数据的连续和安全，并由有关人员进行监督；
(11） 健全计算机硬件和软件出现故障时进行排除的管理措施，保证会计数据的完整性；
(12） 健全必要的防治计算机病毒的措施。
2.替代手工记帐
采用电子计算机替代手工记帐，是指应用会计软件输入会计数据，由电子计算机对会计数据进行处理，并打印输出会计帐簿和报表。
(1） 替代手工记帐的单位，应具备以下条件：
A 配备了适用的会计软件和相应的计算机硬件设备；
B 配备了相应的会计电算化工作人员；
C 建立了严格的内部管理制度。
（2） 具备条件的单位应采用计算机替代手工记帐。替代手工记帐之前，必须到企业所在地财政部门备案。计算机与手工并行三个月以上(一般不超过六个月)，且计算机与手工核算的数据相一致。
（3） 计算机与手工并行工作期间，可采用计算机打印输出的记帐凭证替代手工填制的记帐凭证，根据有关规定进行审核并装订成册，作为会计档案保存，并据以登记手工帐簿。如果计算机与手工核算结果不一致，要由专人查明原因。
（4） 记帐凭证的类别，可以采用一种记帐凭证或收、付、转三种凭证的形式；也可以在收、付、转三种凭证的基础上，按照经济业务和会计软件功能模块的划分进一步细化，以方便记帐凭证的输入和保存。
（5） 计算机内会计数据的打印输出和保存是替代手工记帐单位的重要工作，根据会计电算化的特点，应注意以下问题：
A 采用电子计算机打印输出书面会计凭证、帐簿、报表的, 应当符合国家统一会计制度的要求, 采用中文或中外文对照，字迹清晰，作为会计档案保存，保存期限按《会计档案管理办法》的规定执行。
B 在当期所有记帐凭证数据和明细分类帐数据都存储在计算机内的情况下，总分类帐可以从这些数据中产生，因此可以用“总分类帐户本期发生额及余额对照表”替代当期总分类帐。
C 在保证凭证、帐簿清晰的条件下，计算机打印输出的凭证、帐簿中表格线可适当减少。
（6） 采用U盘或移动硬盘存储会计帐簿、报表, 作为会计档案保存的单位,应满足以下要求：
A 统一规定用U盘或移动硬盘存储会计数据, 不再定期打印输出会计帐簿,应征得同级财政部门的同意。
B 记帐凭证、总分类帐、现金日记帐和银行存款帐日记帐仍需要打印输出，还要按照有关税务、审计等管理部门的要求，及时打印输出有关帐簿、报表。
（7） 替代手工记帐后，期末及时结帐并打印输出会计报表；要灵活运用计算机对数据进行综合分析，定期或不定期地向单位领导报告主要财务指标和分析结果。
3. 会计电算化岗位责任制
建立会计电算化岗位责任制，要明确各个工作岗位的职责范围, 切实做到事事有人管,人人有专责，办事有要求，工作有检查。会计电算化后的工作岗位可分为基本会计岗位和电算化会计岗位。基本会计岗位可包括：会计主管、会计核算各岗、稽核、会计档案管理等工作岗位。电算化会计岗位包括直接管理、操作、维护计算机及会计软件系统的工作岗位。
（1） 电算化会计岗位和工作职责一般可划分如下：
A 电算主管：负责协调计算机及会计软件系统的运行工作, 要求具备会计和计算机知识, 以及相关的会计电算化组织管理的经验。电算化主管可由会计主管兼任，采用中小型计算机和计算机网络会计软件的单位，应设立此岗位。
B 软件操作：负责输入记帐凭证和原始凭证等会计数据，输出记帐凭证、会计帐簿、报表，和进行部分会计数据处理工作，要求具备会计软件操作知识，达到会计电算化初级知识培训的水平。
C 审核记帐：负责对输入计算机的会计数据（记帐凭证和原始凭证等）进行审核，操作会计软件登记机内帐簿，对打印输出的帐簿、报表进行确认；此岗要求具备会计和计算机知识，可由主管会计兼任。
D 电算维护：负责保证计算机硬件、软件的正常运行，管理机内会计数据,可由主管会计兼任。
（2） 实施会计电算化过程中，可根据内部牵制制度的要求和工作需要，参照上条对电算化会计岗位的划分进行调整和设立必要的工作岗位。基本会计岗位和电算化会计岗位，可在保证会计数据安全的前提下交叉设置，各岗位人员要保持相对稳定。
4. 发现电脑记账错误时的处理
（1） 凭证的录入审核过账是账务处理的三个关键环节,而且是一环扣一环.凭证未经审核通过其信息不能进入正式的账簿文件,而记账后的凭证也将不能再修改.如果发现记账的凭证有错误,只能采取补充或红字冲销凭证的方式进行更正。
（2） 会计软件一般提供自动制作冲销凭证的功能，使用方法一般是先找到需要冲销的凭证，然后通过菜单或图标调用“冲销凭证”功能，自动制作一张与错误凭证科目相同金额相反（即红字）的凭证。红字冲销凭证也需要审核和记账，所以冲销不等于删除。
to implement the situation to be checked.Two, on behalf of workers should work hard to improve their own quality, on behalf of the legitimate interests of workers, and truthfully reflect the opinions and demands of the masses of workers, law-abiding model good books work.Three, on behalf of the staff and workers to exercise democratic rights, any organization and individual shall not suppress obstruction and strike retaliation.The fourth chapter organization systemThe thirteenth generation of workers congress delegation chairman presided over the meeting discussion, the members of the presidium shall, operators, managers and technicians. Our company middle-level cadres, including workers, technical personnel, management staff should be more than half.The fourteenth section of the workers' Congress held once a year at least for each meeting, there must be 33 points more than two staff representatives attend the seats. In case of major matters by the general manager, the labor union of the company more than 1/3 staff or staff representatives proposal may convene the meeting. The workers' Congress elections held and resolutions must be approved by all workers represented by more than half.Twenty-fifth of the workers congress around increase and enhance the vitality of enterprises, promote the technology step by step, improve economic efficiency, for enterprise management, an important problem of distribution system and workers life and fix the issue. Staff and workers congress decided in its position within the scope of authority, without consent shall not be modified by the workers' Congress change.Table sixteenth employee representative congress is not in session, the need for temporary solutionAn important question by trade unions called post head meeting of representatives of the staff and workers, and consultation with the down of a workers' congress report confirmed. Head meeting may participate in according to the meeting invited the leadership of the company and other relevant personnel.The fifth chapter of the staff and workers' Congress and the trade unionSeventeenth work as a staff representative of the general assembly of the work of the organization, to undertake the following work:First, the organization of staff and workers elected representatives.Two, the collection of workers on behalf of the major issues of the proposal, presided over the work of representatives of the general assembly of the preparatory work and the organization of the meeting.Three, presided over the meeting of representatives of the staff and workers on behalf of the meeting.Four, the organization of specialized teams to investigate and research, to make recommendations to the workers' Congress, inspection and supervision and supervision of the implementation of the resolution of the general assembly, the implementation of the staff and workers to implement the resolution of the General Assembly on behalf of workers.Five, to the staff and workers into the democratic management of publicity and education, the organization of staff and workers on behalf of the learning policy, business and management knowledge, improve the quality of the staff representatives.Six, accept and deal with the complaints and suggestions of representatives of the staff and workers, maintenance of the legitimate rights and interests of workers.Seven, the organization of democratic management of its other work.The sixth chapter of the Department of the room, the team's democratic managementAccording to the specific circumstances, the eighteenth department may take the form of the employees' Congress or the employee's representative office to exercise democratic management power in the affairs of the authority of the Department.Nineteenth teams and groups of democratic management, by the workers directly participate in the team's trade union leaders and workers under the auspices of the activities carried out under the auspices of the team building by the trade union leader to assist the squad leader.The seventh chapter supplementary provisionsArticle twentieth the company's trade unions shall be responsible for the interpretation of these regulations.Article twenty-first of the regulations issued from the date of promulgation.Trade union workOne, promote the party's road line, principles, policies, the implementation of the higher level of union spirit, under the leadership of the Party committee and the completion of the work of the task.Two, strengthen democratic management, do a good job of the staff and workers' Congress held preparatory, and closing work, do not hold regular workers delegation head of the meeting, to ensure the smooth flow of the main channel of democracy.Three, adhere to the "22" maintenance of unity, do a good job in the labor dispute mediation work, the protection of the specific interests of the masses of the protection of the masses of workers from invasion.Four, strengthen the source participation, actively participate in the company's various policy strategies, measures to develop, and supervise the implementation of the line, reflecting the wishes of the majority of workers and requirements.Five, the organization of workers to carry out labor competition, to make reasonable proposals, small leather, small inventions to create a living activity, fully mobilize the enthusiasm of the production of workers.Six, to carry out the "warm and warm project" activities for the workers to run everything, practical things, to help solve the difficult life, do a good job of mutual assistance insurance and staff and workers to study and research work.Seven, establish and perfect the trade unions at all levels, achieve organization system network, fixed regularly held congress, a good new member of the development and transfer of work.Eight, establish and improve the levels of female workers organization, coordination of relevant departments to do a good job of female female workers "four period", play essential role of female workers into the sky, to promote the development of production, protect the legitimate rights and interests of women workers are not infringed.Nine, the group organized the staff to carry out health, education and teaching in music, small and diverse cultural and sports activities, active corporate cultural life, and strive to enhance the cohesion of the enterprise.Ten, to strengthen the financial management of the union, according to the trade union funds on time, to develop the use of the labor union funds budget, reasonable expenses, and do a good job in the collection and use of union dues.Union membership management systemArticle 1 this regulation is formulated in accordance with the relevant provisions of the articles of association of China's trade union, and with the company's actual situation.Second who meet the conditions for membership in the Union constitution and the provisions of the China < >, has signed a labor contract with the company staff can apply to join into the union.Third apply for unionized workers, shall I put out the application, and the Chinese National Federation of trade unions shall fill in "application form" and "trade union membership registration form", by the union approval group and grass-roots trade union audit, is a member of the union. Its membership from the union committee approved the date since.Fourth trade union members should actively participate in the activities of the union, the right to exercise their rights and fulfill their obligations, and timely payment of contributions.Fifth members will be free to go back. Members of the withdrawal will be written application, through the trade union group, approved by the labor union committee, from the day of withdrawal will stop paying their dues.Sixth members do not have the proper reason to continue for 6 months without payment of membership dues, do not participate in the processing will organize life, education refused to correct, should be regarded as automatic withdrawal.Article 77 where serious crimes and criminal sanctions by members of trade unions, by the Committee for discussion and decision, dismissed its membership.The relationship between the eighth members of the organization changes with the change of labor relations, the labor relations of the members change, the relationship between the members of the human relations with me to transfer, with the membership card to transfer.Ninth to master company membership, every month 25 days before this grass-roots trade unions shall fill in "grass-roots union members report > union office reported to the company, requirements in a timely manner, digital true and reliable.Tenth such as the management of the members of the lost Dangdang, causing unnecessary labor disputes, etc., will be held responsible for the relevant personnel.Eleventh handle refund formalities will have workers, and apply for membership, allowing it to re apply for the admission procedures.Twelfth members retired, retired, laid-off, insurable retained membership. Membership retention period from dues. Members maintain membership, no longer have the right to vote and to be elected in accordance with the relevant provisions of the state. In addition to enjoy the insurance benefits, the same treatment will no longer enjoy membership.Thirteenth the Ordinance shall be implemented as of the date of promulgation, and the right to interpret it shall be in the company's trade union committee.Union chairman job dutiesOne, in the company Party branch and the superior trade union under the leadership of the trade union committee, presided over this unit is responsible for the daily work. The trade union work plan, regular arrangement, examination, summing up the work, and timely reporting to the Party branch and trade unions.Two, the implementation of the implementation of the party's line, principles, policies, adhere to the production and operation of enterprises as the center of the heart and to democratic management as the focus, play the essential role of working mechanism of the Congress, the comprehensive carry out the activities of trade unions.Three, the implementation of democratic centralism principle, chaired by members of the general assembly or a member of Congress, trade union committee, democracy, brainstorming, the trade unions do to promote the harmonious development of enterprises and employees, the stability and unity of the home of workers.Four, support the work of enterprise administration, to participate in the development of the enterprise planning, reform and innovation and life and other important work to discuss the work, and actively put forward reasonable proposals.Five, do the preparatory work of the Congress, to complete the work of the congress delegate support.Six, pay attention to listen to the opinions and requirements of the majority of members, in a timely manner to the Party branch and the administrative counter reflection, the maintenance of the rights and interests of workers and the vital interests of the enterprise administrative staff to help improve the welfare of workers.Seven, the organization to carry out health and physical and mental health of the culture and entertainment, sports activities.Eight, responsible for the scope of trade unions in the political learning, assessment, awarding work.Nine, to assist the female staff members will do a good job of female staff and workers, to safeguard the legitimate rights and interests of female workers.Ten, assist enterprises in the relevant aspects of the association, do a good job in the work of retired workers and their families.Eleven, the examination and approval of trade union funds.Twelve, timely completion of the party organization and the work of the superior union arrangement.Detailed rules for the implementation of the regulations of the staff and workers' CongressChapter I General ProvisionsThe first one according to the People's Republic of China constitution in < > and < theconsolidation industrial workers congress during the People's Republic of China regulations cases of industrial enterprises owned by the "spirit, the regulations implementing rules are formulated.The second company employee representative congress is the basic form of democratic management of the enterprise, is the right agency workers to exercise their democratic management. The main work is the trade union committee organization of the staff and workers' Congress, responsible for the daily work of the workers' Congress.Third employees in the company under the leadership of Party branch, to implement the party's line, principles and policies of needles, and state laws and regulations, correctly handle the state, collective, individual interests of the three, in the law within the prescribed scope of authority.Article 44 the Congress shall actively support the general manager of the company to exercise the management decision and the unified command of production, scientific research activities authority.Fifth to establish and improve the system of workers' Congress and other democratic management systems, security and play the role of trade union organizations and representatives of the staff and workers to review the major decision of enterprises in the trial supervision, administrative leadership, role and rights to safeguard the legitimate rights and interests and so on.Article 66 The Congress implement democratic centralism in the system.Second chapter of authorityThe Seventh Congress exercised the following powersFirst, the right to consider proposalsListen to the general manager of the regular work report; review; business policy, long-term long-term planning, the annual plan; basic construction plan; major technical transformation scheme;; employee training plan; financial budget is put forward opinions and suggestions; gold funds allocation and use case.Two, the review of the consent or vetoThe salary adjustment scheme of the enterprise; the bonus scheme; the labor protection measures; the reward measures for the employees and the important rules and regulations of the enterprise are reviewed.Three, to consider the right to decide:For workers Fulili fund; workers housing allocation; other important matters relating to workers Living welfare review will be decided.Four, appraisal, supervision powerLeading cadres at all levels of supervision, regular review, general manager of the office should fulfill the duties and objectives of supervision, the layers of cadres to the general manager of science can be put forward to praise, reward, punishment, promotion or group of criticism, dismissed suggestions.Five, the right to democratic electionsAccording to the superior department in charge of the deployment of the competent authorities or the approval of the higher authorities, the staff representatives of the people's democratic recommendation or the election of enterprise administrative leadership, and the election results reported to the competent authorities for approval.The Eighth Congress will be the taskFirst, the party and government departments to do a good job of the "two" civilization, the workers of the ideological, discipline and professional ethics education.Two, Congress should support education workers of the company general manager for the mobilization of workers to carry out the exercise of the powers, the provisions, abide by discipline, efforts to complete the task.Three, close contact with the general staff and workers, to safeguard the legitimate rights and interests of workers, and truthfully reflect the views and requirements of the workers.Staff representative of the third chapterThe ninth company employees entitled to political rights in accordance with the provisions of the law, can be elected as the representative of the staff.Tenth representatives of the staff and workers to produce, should take the Department, the workshop as a unit, by the workers directly elected, not appointed by the leadership of the leadership. The number of its representatives should be accounted for 10-20%. of the total number of workersEleventh a staff representative should be a worker, technical personnel, management personnel, workers and other leading cadres group consisting of young workers and female workers should be accounted for a proper proportion. A guest, attend on behalf of several seats.According to the needs of the work and the number of representatives of the composition of a number of representatives of the table group, elected leader, deputy leader.Twelfth representatives of the staff and workers of real implementation of the permanent system, every three to four years of election election once, may be re elected.Article thirteenth supplementary supplementary of the staff and workers' representativesThe representatives of the staff and workers from the unit or away from retirement, on behalf of automatically disqualified, on behalf of the delegation to the original vacancy shall be in accordance with the provisions of the election.Replace the fourteenth representatives of the staff and workersThere are the representatives of the employees, who have the right to change the unit:1, due to illegal law and discipline punishment;2, often without reason not to participate in the activities of the staff representatives of the staff and the organization of the work of the organization, a serious dereliction of duty;3, because of unpaid leave, sick leave and long-term, full-time study and so on, not to participate in the activities of the post of the staff and workers' congress;4, removed from the unit, from the original delegation.The rights of the representatives of the fifteenth employeesFirst, the incumbent will have the right to vote in the election, the right to vote and the right to vote.Two, have the right to participate in the Congress and its working mechanism in the company. Check all relevant departments to carry out the workers congress resolution and proposal to implement the situation, have the right to the right to participate in the personnel of the company leadership question.Three, to participate in the organization of the staff and workers' Congress of the activities of the organization and occupy production or work hours, according to the normal attendance to enjoy the treatment of the case.Four, the exercise of democratic rights of workers' representatives. Any organization or individual person shall stop, obstruct and take revenge complex.Five, during the term of office workers, in addition to personal serious negligence, enterprises may not perform their duties on behalf of the reasons for the lifting of the labor contract or employment changes.Obligations of the sixteenth employees' representativesOne, to study the principles, policies, laws and regulations of the party and the state, and constantly improve the political consciousness, technical and technical level and the ability to participate in the management.Two, in close contact with the masses, representing the legitimate rights and interests of workers, truthfully reflect the opinions and demands of the masses, workers, seriously implement the Congress resolution. To do good work, Congress gave the patience to do ideological education of the masses education work.Three, adhere to the basic principles of the four basic principles, and abide by the national laws, regulations and rules and regulations, labor discipline, do their own work.Four, do a business owner, actively participate in the democratic management of enterprises, as well as to their own political obligations, really play the role of staff representatives.The fourth chapter organization systemThe twenty-seventh Congress Chairman presided over the meeting. All the members of the presidium shall have the workers, technical staff, management staff and leading cadres. The technical workers, technical personnel, management personnel should be more than Banbanshu.The eighteenth Congress will be held once a year. Each meeting will be there must be more than 2/3 of workers' representatives.In case of major events, the proposal by the general manager, a trade union or more than one of the staff representatives of three points, cocoa held a provisional meeting.Behalf of the general assembly of the representatives of the general assembly to elect and m
推荐访问:代理记账业务内部规范 记账 代理 必备