一、核算质量
A, accounting quality
1.代理记帐从业人员应当恪守与委托单位签定的“代理记帐业务协议书”中的各项约定，在委托单位提供了必要条件的前提下，在规定的时间内按约定保质保量地完成代理记帐业务。
1. Acting accounting practitioners and entrust unit shall abide by the signing of the "agency bookkeeping business agreement" of the convention, on the premise of entrust unit provides the necessary conditions, within the prescribed period of time by the agreement to complete the bookkeeping business with good quality.
2.代理记帐从业人员开展代理记帐业务，应当对委托单位提供的原始凭证和其他资料进行审核，并按照国家统一会计制度的规定，依据审核后的原始凭证进行办理会计核算。
2. Acting accounting practitioners to conduct bookkeeping business, shall be original documents and other information provided by the authorized agencies for review, and in accordance with the provisions of the national unified accounting system based on the audit after the original vouchers to deal with accounting.
代理记帐从业人员应当对委托代理的会计核算的规范性和会计信息的真实性、完整性负责。
Acting accounting practitioners should be entrusted agency to the standardization of accounting and accounting information authenticity, integrity, responsible for.
二、济南代理记账之独立执业
Second, the independent practice of jinan bookkeeping agency
1.代理记帐从业人员从事代理记帐业务时，应当保持应有的独立性，在代理权限内，独立行使代理权，不受其他部门、单位和个人不合法的干预。
1. Acting accounting professionals engaged in bookkeeping business, shall keep the independence of the due within the agency authority, the authority independently from other departments, units and individuals illegal intervention.
2.代理记帐从业人员应当具备正直、诚实的品质，公正地开展代理业务，不得偏袒或迁就委托单位。
2. Acting accounting practitioners should have the quality of integrity, honesty, fair to carry out the agency business, shall not be partial or accommodate authorized agencies.
3.代理记帐从业人员对委托单位示意其作不当的会计处理或提供不实的会计资料，以及委托单位其他不符合法律、法规规定的要求应当拒绝，并依法加以制止或想主管财政部门报告。
3. Acting accounting practitioners to entrust unit indicated its of improper accounting or provide false accounting information, and entrust unit does not conform to the laws and regulations, and other requirements shall be rejected, and in accordance with the law to stop or report to the competent department of finance.
三、济南代理记账之资料管理
Three, jinan bookkeeping agency information management
1.代理记帐从业人员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，并办理交接手续。
1. Acting accounting practitioners provide original vouchers and accounting data to entrust unit responsible for custody of the, after processing, shall be promptly returned to entrust unit by the regulation, and the transfer formalities.
对代理业务形成的会计平整、会计帐册、财务会计报告等会计资料应按约定的时间提交委托单位，并办理交接验收手续。
Accounting is flat and level of agency business, the accounting books, financial and accounting reports and other accounting documents shall be submitted within the time agreed by the authorized agencies, and the handover acceptance formalities.
2.代理记帐从业人员对其代理记帐业务过程中获知的委托单位信息，以及获得或形成的会计资料等，除法律、法规规定的外，未经委托单位书面授权，任何情况下均不得对外提供和披露，不得用于与代理记帐业务无关的目的，不得为自己或他人谋取不正当的利益。
2. Acting accounting practitioners to learn in the process of its bookkeeping business entrust unit information, and access to, or form of accounting information, etc., in addition to the laws and regulations, without the written authorization to entrust unit, under no circumstances shall provide and disclosure, shall not be used for purposes other than bookkeeping business purposes, may not seek dishonest gain for themselves or others.
四、济南代理记账的专业水平
Four, jinan bookkeeping agency professional level
1.代理记帐从业人员应当熟悉国家法律、法规，具有一定的财务会计专业水平和实务操作能力。
1. Acting accounting practitioners should be familiar with the national laws and regulations, and have certain professional level and the financial accounting practice operation ability.
2.代理记帐从业人员应当合理运用财务会计知识、技能和经验，保持职业谨慎，不应擅自处理超出代理职责范围的事项。
2. Acting accounting practitioners should be reasonable use of financial accounting knowledge, skills and experience, keep the professional caution, should not be beyond the scope of responsibility to the agent without authorization.
3.代理记帐从业人员应认真解答委托单位提出的有关会计处理原则和具体业务处理方面的问题。
3. Acting accounting practitioners should earnestly solve entrust unit puts forward the relevant accounting treatment principles and specific business issues.
对于超出自身专业知识、技能或经验的问题，应向经验丰富的有关人员或具有相关职业知识的人员咨询。
For beyond their professional knowledge, skills or experience, to experience the relevant personnel or the persons with relevant professional knowledge.
4.代理记帐从业人员应当遵守财政部门有关会计人员继续教育和专业培训的规定，不断更新知识，提高专业技能水平，熟悉并掌握现行财务会计及相关法律法
4. Acting accounting practitioners shall abide by the financial department of the provisions of the relevant accounting staff continuing education and professional training, and constantly update knowledge, improve their professional skills, familiar with and master the current financial accounting and the related legal method
这些从业人员的职业道德更好的保证了服务质量呢！
These practitioners of professional moral better ensure the quality of service!
济南代理记账公司：http://www.jnqqjz.com
