Decision No. 98/2000/QD-BTC of the Ministry of Finance issues specific vocational standards for the accounting civil servant rank, including accounting officers, senior accounting officers, and senior-level accounting officers. This decision guides the recruitment, appointment, training, upgrading, salary increment, and transfer of civil servants according to state regulations.
适用范围
Cadres, sectors, localities, and units within the state management system for accounting work.
要点
- Accounting officer → assists unit leaders in directing and managing a field or issue within the accounting operations system; requires a bachelor's degree in finance and accounting and a certificate in administrative state management training.
- Senior accounting officer → researches and drafts accounting regulatory texts, implements plans and schemes, and checks operations; requires a bachelor's degree in finance and accounting or higher and a certificate in administrative state management training.
- Senior-level accounting officer → leads the research and drafting of Laws, Ordinances, accounting standards, and accounting-related legal documents; requires at least six years of experience as a senior accounting officer and completion of a state administrative management training course.
- Cadres, sectors, localities → use the vocational standards of the above ranks to implement recruitment, appointment, training, upgrading, salary increment, and transfer of civil servants according to state regulations.
- Management direction → requires cadres to have high professional qualifications, extensive knowledge of economic and financial laws, and international accounting standards.
🌐 本文件的社会影响
- Positive impact: Creates a legal basis for the effective management and utilization of accounting civil servants.
- Negative impact: The burden of time spent on studying and training to meet qualification requirements.
- Beneficiaries: Accounting civil servants and units managing accounting operations.
- Affected parties: Workers who must meet professional qualification requirements.
❓ 常见问题
What are the required qualifications for an accounting officer?
An accounting officer must hold a bachelor's degree in finance and accounting, have completed an internship period, possess a certificate in administrative state management training for the officer level according to the National Academy of Public Administration program, and know a foreign language at level A and be proficient in using computers.
What are the service time requirements for a senior accounting officer?
A senior accounting officer must have at least nine years of service in the accounting officer rank.
What qualifications are required for a senior-level accounting officer?
A senior-level accounting officer must be a senior accounting officer who has completed advanced training in accounting professional and operational skills, with at least six years of service in the rank, and must also have completed a high-level state administrative management training course from the National Academy of Public Administration.
What level of foreign language proficiency is required for accounting civil servants?
Accounting officers and senior accounting officers must know a foreign language, while senior-level accounting officers need to be fluent in at least one foreign language (able to read, listen, and speak fluently).
What computer proficiency is required for accounting civil servants?
Accounting officers and senior accounting officers must be proficient in using computers. Senior-level accounting officers also need to be able to use computers to access documents and information.
全文
Pursuant to …;
Regarding the issuance of specific vocational standards for the accounting civil servant rank
__________________________
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of Ministries and ministerial-level agencies;
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to Article 14 of the Decree No. 25/CP dated May 23, 1993 of the Government on the issuance of standards and management of civil servant ranks and positions;
Pursuant to Decree No. 95/1998/NĐ-CP dated November 17, 1998 of the Government on recruitment, utilization, and management of civil servants;
Pursuant to Decision No. 414/TCCP-VC dated May 29, 1993 of the Minister - Head of the Civil Service Organization Department of the Government on the issuance of vocational standards for administrative civil servant ranks;
Considering the proposal of the Director of the Personnel and Training Department;
Pursuant to …;
Article 1. Now hereby promulgates with this Decision "Specific Vocational Standards for the Accounting Civil Servant Rank" (Attached Document) including:
1. Accountant Officer.
2. Senior Accountant Officer.
3. Principal Accountant Officer.
Article 2. Agencies, sectors, localities, and units shall base on the vocational standards of these ranks to implement recruitment, appointment, training, upgrading, and transfer of civil servants according to the regulations of the State.
Article 3. This Decision shall take effect fifteen days from the date of issuance.
Article 4. The Minister, Heads of Ministries equivalent to Ministries, Heads of Government agencies, Chairpersons of Provincial People's Committees directly under the Central Government are responsible for enforcing this Decision.
|
THE MINISTER OF FINANCE (Signed) Nguyen Sinh Hung |
STANDARDS
SPECIFIC VOCATIONAL STANDARDS FOR THE ACCOUNTING CIVIL SERVANT RANK
(Issued together with Decision No. 98/2000/QD-BTC dated June 12, 2000 of the Minister of Finance)
I. ACCOUNTANT OFFICER:
1. Responsibilities:
Is a professional civil servant in the state management system regarding accounting work, assisting unit leaders (departments, bureaus, Departments, Bureaus, Offices) in directing and managing a field or issue within the accounting system.
Specific duties:
- Assists leaders in guiding or coordinating with relevant units and sectors to guide the implementation of accounting and auditing systems suitable for each sector and field. Participates in researching accounting policies and auditing.
- Participates in developing plans, specific regulations to implement management tasks of the accounting system.
- Participates with related units and ministries in formulating and issuing financial policies and regulations for the state and enterprises.
- Develops plans to implement assigned tasks. Drafts documents on management regulations and accounting procedures to carry out assigned tasks.
- Directs, guides, monitors, urges, checks, and proposes measures to adjust to strictly and effectively implement established plans.
- Inspects the implementation of accounting and auditing procedures at the unit according to the directives of the competent authority.
- Assists leaders in performing state management functions over domestic and foreign enterprises engaged in accounting and auditing advisory services in Vietnam.
- Proactively organizes, coordinates with related civil servants and units, and assists lower-level civil servants in implementing tasks, participating responsibly in related tasks.
- Summarizes and evaluates the implementation of accounting systems and auditing work.
- Organizes the collection of management information, conducts comprehensive analysis, and reports on professional matters to higher levels. Submits to the professional guidance of higher-level civil servants in the same accounting financial management system.
2. Knowledge:
- Understands the Party and State policies, grasps the direction, policy, and industry-specific policies of the sector and unit regarding accounting operations.
- Grasps basic knowledge in professional accounting fields.
- Master national accounting policies, industry-specific accounting regulations, forms, and methods applied in various units.
- Drafts regulations and guidelines for implementation within the unit according to assigned areas.
- Understands the accounting work process of different accounting branches and organizational structures of accounting departments in various business and public service models.
- Knows research, summarization, and improvement methods for management practices.
- Understands the trends in domestic and international accounting financial work development.
- Knows how to organize, direct, inspect, and coordinate well with related factors to effectively implement tasks, has the ability to independently organize work.
3. Qualifications:
- Graduated from a university majoring in finance and accounting (having completed the probationary period).
- Holds a certificate of completion from a training course on administrative state management for officer ranks according to the National Academy of Public Administration curriculum.
- Knows one foreign language at level A.
- Proficient in using computers.
II. SENIOR ACCOUNTANT OFFICER:
1. Responsibilities:
Is a professional civil servant in the state management system regarding accounting work, assisting unit leaders (Departments, Bureaus), provincial leadership (Departments, People's Committees), in directing and managing accounting operations.
Specific duties:
- Researches, develops laws, ordinances, accounting systems, and reviews general accounting systems and specialized accounting systems for specific economic sectors.
- Organizes, directs, implements, guides, monitors, inspects accounting operations, and proposes measures to improve management effectiveness in the accounting field of the province and sector.
- Researches and develops model accounting systems and organizational structures suitable for the characteristics and management requirements of each economic activity and economic component.
- Participates in developing training objectives, curricula for accounting and auditing staff.
- Guides sectors, localities, and units in applying accounting regulations to their specific activities.
- Manages and supervises professional activities of accounting and auditing advisory organizations and individuals both domestically and internationally in accordance with current Vietnamese laws.
- Organizes the collection of information, conducts analysis, summarizes, evaluates effectiveness, draws lessons, proposes adjustments to management structures and methods according to assigned tasks, and reports up to higher levels.
- To lead or participate in research topics related to business management functions within the financial accounting sector with the aim of improving management content and methods.
2. Knowledge:
- To understand the Party's and State's policies. To be well-versed in the economic legal system, state accounting and auditing systems.
- To have extensive expertise in specialized financial accounting and auditing practices. To be thoroughly familiar with international accounting and auditing standards.
- To grasp the state's accounting systems and specialized accounting procedures, organizational structures for accounting work in various production, service, administrative, and public service sectors.
- To be proficient in developing plans and projects for managing financial accounting operations and administrative principles and procedures.
- To be knowledgeable about international accounting and auditing standards.
- To possess scientific research capabilities within the field of accounting and auditing.
- To have the ability to synthesize, organize, direct, inspect, and coordinate the implementation of tasks to fulfill assigned duties.
3. Qualifications:
- To hold a bachelor's degree or higher in finance and accounting. To have attended training courses on economic management functions and fields.
- To have attended training courses to enhance professional knowledge and skills in accounting.
- To hold a certificate from a course on state administrative management training at the intermediate or advanced level according to the National Academy of Public Administration curriculum.
- To have a minimum of nine years of experience working in the accountant specialist rank.
- To know at least one foreign language at level B.
- Proficient in using computers.
III. SENIOR ACCOUNTANT SPECIALIST:
1. Responsibilities:
Is the highest professional staff member in the state management system regarding accounting work, assisting industry leaders or provincial People's Committee leaders in directing and managing the implementation of accounting operations.
Specific duties:
- To lead and develop Laws, Ordinances, accounting standards, and legal documents on accounting and auditing in Vietnam, strategic development plans for accounting operations nationwide, including:
+ To study and develop policies, directions, and measures to improve the accounting system to meet economic and financial management requirements during the country's development phase.
+ To study and develop regulatory documents on accounting and auditing for complex integrated issues.
- To participate in developing goals, curricula, and guidelines for training and enhancing the capacity of accounting managers and auditors.
- To lead the organization and implementation of plans, inspection of operations, and the development of documents to amend current accounting regulations to ensure strict and effective management.
- To lead the coordination of operations between levels of management within the same industry to ensure consistency and synchronization nationwide.
- To lead and develop an accounting system suitable for foreign-invested enterprises in accordance with the Foreign Investment Law and other relevant state regulations.
- To lead or participate in researching scientific topics at the ministry, provincial, or national level concerning financial accounting and auditing.
2. Knowledge:
- To understand the Party's and State's policies, and the direction and policies of the industry regarding management and related operational functions.
- To be thoroughly familiar with the system of accounting standards, the Accounting Law, state accounting systems, and specific accounting systems applied in various industries and fields.
- To have broad knowledge of theoretical and practical systems, forms, methods, and trends in the development of accounting and auditing both domestically and internationally.
- To be well-versed in economic and financial laws, state financial credit policies, and international laws related to the accounting operations of the industry and field.
- To be thoroughly familiar with the principles of organizing accounting work and international accounting and auditing standards.
- To have a broad understanding of the economic and social situation in the financial management sector both domestically and globally.
- To have the capability to conduct scientific research and organize the application of modern technological advancements to improve the accounting operation management system.
3. Qualifications:
- To be a senior accountant specialist with a minimum of six years' experience in the position.
- To have completed a high-level state administrative management training course according to the National Academy of Public Administration curriculum.
- To have completed a high-level political theory training course at the Ho Chi Minh National Political Academy.
- To be proficient in at least one foreign language (reading, listening, and speaking fluently).
- To be able to use computers to access documents and information.
- To have a comprehensive project or scientific research work on finance and accounting recognized by the industry's Scientific Council and effectively implemented.
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