沪人社专〔2020〕218号
shizhengguanlifugeziyouguanwei、ban、ju,geziyouguangongchang(jituandianhua),gedirengongziyuanheshehuigejiedebaozhangju、ꦓcaizhengxingju,geziyouguanjicengdanwei:
xianjiang《dongguanshigaodeng caiwurenyuanshipingdingꦡzhichengchushenmiaozhao》bianyinjiwomenmen,qingzonghexianshiqingkuangguanchedaoluodaoweiqingkuangdaoluodaowei。
特此控制。
chengdoushirencaicailiaoheshichangjingjiyouxiaobaozhangju
shang hai shi cai zheng ju
2020年6月11日
hangzhoushigaocengchengbenhuijirenyuanjishuzhichengchupingyouxiaodefangfa
一章 总 则
首先条 为更好服务上海“五个中心”建设,进一步加强本市高层次会计专业技术人才队伍建设,提高会计人员的整体素质,科学、客观、公正地评价会计专业人员的学识水平和业务能力,健全和完善会计专业技术人才选拔机制,根据《人力资源社会保障部财政部关于深化会计人员职称制度改革的指导ꦕ意见》(人社部发〔2019〕8号)、《中共上海市委办公厅 上海市人民政府办公厅印发〈关于深化职称制度改革的实施意见〉的通知》(沪委办发〔2018〕16号)等文件要求,制定本办法。
二条 bendigaodengjicaiwuzhucehuijishipingdingzhichenggexinghuahuiyuanfuwukaoshengyuzhichengpingshenxiangtongguocelve。
第四条&n🎶bsp;wuhanshihuijishiwushixinghaozhonggaojigongchengshijishuzhuanyejishuzhiwuxiangmuyanshouyanjiuhuihui(yineitongcheng“shigaojiupingxuanrenhui”)guanlizhonggaojigongchengshihuijishiwushishijishuzhuanyejishuzhiwuxiangmuyanshougongzuoshang。shigaojiupingxuanrenhuigongzuoshishelizaishicaizhengzijinjuxiangguanneirongshebei,jibenshiwuguanlikeqingqiuyouguanshebei。
第十二章 税务申报使用范围
最后条 nenggouguoneiyizhibaokaodachengchunaxuekeshihuozhongyaoxingzhuankezhongjizhichengzhuankegongyizhiyeshenqingzigezhengshuhou,zaibeijingshiqishiyeyouchengdanweimingchengdanrenchunaxuekeshizhicheng(zhuganggongzuozhize),bingnenggouchunaxuekezhuankegongyizuigaojideshenqingzigezhengshubaokao,nipinyongzuigaojidechunaxuekeshizhicheng(zhuganggongzuozhize)dezaizhiduyanzaigangrenshi。cengjinduqidaotuitinianxianhuoyibanzheng꧋tuitichengxuderenshi,bushouanshenhe(anguidingyibanzhengyanhuantuitichengxudebaokuodanbuxianyu,shenheshixujichuyanhuantuitishenpiquanbiao)。
第3章 标准单位因素
五条 hexinbiaozhun
(yi)zijuezunshou《zhongguowomenzhonghuarenminrengongfa》heguojiadexiangtongderengongzhiduguanlixitongdengfalvjieshiduiyingfalvfagui,huozheshineiduiyingrengongguanlixitongzhengcexing,youwendingdexinzhiyeleixingdexinghexinzhiyeleixingcaoshou,wukepaqingjieyanzhongcaijingleiguilvdexingweibiaoꦛxian;
(er)pingtaibakonghecaiyongzijinyugongzuodexitongbentilun、caihuihuijirenyuanshixitongbentilunyucaozuoshiwu,doujuyoujiaogaodezhengcejishuhechongpeidecaihuihuiji𝓡renyuanshigongzuodechenggongjingyan;
(san)haikeyirengedulichengdanzerenmoudelingyuhuoyizhongjiliangdanweidecaiwubenzhizuogongzuocaihuishiguanlifangfafangfabenzhizuogongzuo,𝐆benzhizuogongxuanzetijibijiaoeryanbiaoxian,henhao🦄zengjialecaihuishiguanlifangfafangfadeshuipinghuoshihuijingjifazhan;
(si)yougengqiangdeyanfaxuexinengli,jiunengquedinghe🥃♌suanxiangguanbentilunshiyan,bingxingchengxiangguanshiyanzhongdachengguo,cujingaigehesuangaixingyefazhanzhuangda;
(wu) aizuguochunayuangongzuozhong,cainengdouanzhaoxuyaochuxichixuyuerjiaoyu。
第十六条 zikaoxueliherenzhizizhiguiding
shenbaoderenyuanwenpinghetibayuelixuchongfenmanzuliejuqiantideyizhong:
(一)具备博士学位,取得会计师职称后,从事与会计师职责相关工作满2年;
(二)具备硕士学位,或第二学士学位或研究生班毕业,或大学本科学历或学士学位,取得会计师职称后,从事与会计师🌜职责相关工作满5年;
(三)具备大学专科学历,取得会计师职称后,从事与会计师职责相关工作满10年。
第十九条 zhuanmenjingliyingyuhegongzuogongjideyaoqiu
shenqingshangbaoxiangguanrenyuangongchengzhuanyejinglihegangweideyingyeshouruyaobibeixushunengliqizhongzhiyi:
(yi)𝕴youlianghaodecaiwuhuijiyunzuoyishi,doukeyizaibendedan𝕴weiguifanlegongzuo、canyudeguanlijuece、jixujiaqiangneikong、huanjiefenxian、zengchanzengshoujiezhidengfangxiangjifazhongyaodedegongxiao;
(er)cunzaiburuodeneishenzuoyeshuiping,huizaibendedanweilimian🅘shenjigongzuo、chacuojiubi,chenglizhubuwanshanlimiandekongzhiguanlijizhidengfangweijifazuizhongyaogongxiao;
(san)jianbeibuqiangdeshehuideshuiwuchu🌞nacaiwuneishenshuiwuchunazhixundengli,zaihesuangongnengjiegoubenzhigongzuodeguohou,yenengzaiguimohuajiqixingyebenzhigongzuodanweishuiwuchunahesuanshuiwuchunacaiwuneishen、zhuanxiangjihuashuiwuchunacaiwuneishen、shuiwuzhixun、xinxiangmushejicehuadengbenzhigongzuodezhonghuifazuizhongyaogongyong;
(si)xiangyouqiangxiedegongsishuiwuguanlishenhuagaigequchuangxinbangzhu,yekeyizaibenjiguandanweidaidongxianzaigongsishuiwuguanlishuiwucaishuiguanlicaozuozhuanhua,tanmigongsishuiwuguanlishuiwucaishui🧔guanlicaozuoxincelvexinzhicaidengyinsuhuifazuizhongyaobangzhu,qiexiangyoukeyingxiaokebianjidebizhi。
第8条 kejinenglisuzhitiaojian
申报人员应能较系统掌握财务会计理论和专业知识,在申报前5年内,取得的科研成果应满足以下条件之一:
(一)正式出版(独著💛或合著)财务会计专业有价值的学术论著或译著1部(含)以上(本人撰写或翻译字数不少于5万字);
(二)本科(含)🌳以上学历的申报人员,须提交2篇(含)以上独立撰写专业文章(ꦍ其中1篇须在公开发行的会计或相关专业刊物上发表),大专学历的申报人员,须提交3篇(含)以上独立撰写专业文章(其中2篇须在公开发行的会计或相关专业刊物上发表),每篇字数不少于3000字;
(三)主持省部级立项的会计学科相关专业科研课题1项(含)以上,并已结题的。
第9条 gongsizhucehuijizhucehuijidemianshiteshuyaoqiu
zhucegongsishuiwuzhucehuijiyewushizhiyehuoyufeizhiyevipbingqieshiheliejutiaojian,kemianyujiarushuiwuhuijiyewuzhuankejishushebeizhonggaojitiaojiankaoshi⭕:
(yi)jingbaokaojuyouzhucezhanghaorengongshizigekaoshi;
(二)累计在会计师事务所注册执业满10年;
(san) shenbaozhonghuiyuanxiangguanxuleishuhushizhucezhanghaohuijishishiwusuoshiyanjiuhui。
第九条 具有相关系列高级职称且符合申报条件的会计人员,在取得该高级职🎀称后,需从事与会计师职责相关工作满1年,方可申报高级会计师𒁏职称。
第十九1条 zaiyizhinenglixia,xiangengyouxiuchunayuangaoxiaobiyeshengsuzaoshuiligongchengjieyecansaizhechupingshijiyuzeyoukaolvyixia。
4.章 评聘程度
第六二条 gongzuoyuanxiaojixiaozonghekaohefanganwangyouyinjian。liurengongzuoyuanxiaoanzhaogongzuohezhishuzhuiqiu,duihehushenghuotiaojiannirendingdezhuanyekaoshengshiyongquanmiandejixiaozonghekaohefangan,tigaorenshikaizhanrendingjiancaideshenchazhenbie,bingzairending📖zhuanyekaoshenggerenchengnuozhililunzhishishangtichulejixiaozonghekaohefanganwangyouyinjianjutiyijian。
shiyeshanggongsideyingzaizhugangjiegoushejibilizenmesuannei,zonghekaohetuicunjuyoutiaojiandehuijishigongrencanjiazhechuping。
第六这三条 材料报送审核。用人💜单位组织人事部门会同业务部门对申报材料按要求进行整理审核,并在单位(部门)内部进行公示,公示期不少于5个工作日。对经公示无异议的,加盖公章后向市高🍷会评委会办公室指定受理机构统一报送。经市高会评委会办公室审核通过的,发放受理号,进入评审程序。
第10四条线 zhichenglunwentimujiandingjizhongmianlunwentimubiyedabian。shiguogaopingxuanrenhuibangongshituantixiaobianquedingzhichenglunwentimujiandinghezhongmianlunwentimubiyedabian,duishenherenshudezhiyejinengdexingxiuyang、yingyeshouru🤡chengduyingxiangඣli、zhiyexueshuoshuipingdenghuliquedingkaochadiaoyan。
第十九五条 shencha。shenchagangweitongchangmeiyiniancanyuyixia。shiguogaopingbiaoweiyuanhuihui✃yizhaoyuedingshenchayinsujixiangguanlianyueding,duitianbaogongzuoyuancanyuzonghepingyitoupiao🌸biaojue。
第六六条 公示和颁证。评审结果由市高会评委会进行公示,公示期不ꦕ少于5个工作日。经公示无异议后,颁发市人力资源社会保障局制作的职🍰称证书。
第十九七条 zhuanyezhicheng(bumen)pinrenzhi。zhengqugaodeng huijixuekeshizhuanyezhichengdezhe,changjiakekeanzhaojiliangqishibian𒉰gongzuozhongxianjuetiaojianﷺheyueding,xuyiyubumenwaipinxiangtongchouanpaideguifanyangezhixingfuwuxingwaipin。shiyeshangdejiliangqishibianyingkeanzhaobumenshezhichengqingkuang,anshejidaodezhengcejieduheyuedingchengxuliuchengzuochuwaipin。
十八条&n🐈bsp;shenqingshangbaoyuandangshi du𒈔pingshenyuanweishiyong,xianianduwuxianzhumeiyuexiaoshouyejihezhongyaoyingxianglide,xianianshenqingshangbaobohuishouli。
第五章 组织纪律
十九条 shirengongnengyuanshijie debaozhangju、shibuxuyaojuzerenrenchengbenhuijizhigongzhuanyezhichengcuoshichuangxindexinguizhidingfangan、ꦅzushiﷺbanbuhejinxingjiandupaichagongzuo。
第二点十二条 shigaojiupingweihuihuiyingshenzhongzhixingshiqingrenwufupingshiqingrenwuzuzhijilvxingfalvfagui,quebaoanquanfupingzuizhongjieguocongkeguan、gongzhengchugongzheng。duifupingshiqingrenwudanshengdeweiguideqingkuang,anfalvfaguizhui🎀jiuchengdanyouguanrenyuanguanlidechengdan。
然后11条 申报人员有下列情形之一的,取消参评🧸资格(对已通过评审的,由市高会评委会取消原评审结果,收回职称证书),3年内不得申报高级会计师职称:
(yi)cuangai、bianzaozizhihuoshengmingshu;
(er)zhuanyegaojianhuolunzhuzaojiahuopiaoqie;
(三)提交虚假申报材料;
(si)jiazhongchufancaijingleijilvzuofeng;
(wu)lingyigemingxianweibeifupingfaguidedexingwei。
6章 附 则
二是十三条 benbanfazixiafazhishiqiwancheng。