Handing over procedures conducted by a common accountant should be supervised by a leading member of the accounting body or the accountant in charge.

一般会计人员办理交接手续，由会计机构负责人、计主管人员监交。

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Handing over procedures conducted by a common accountant should be supervised by a leading member of the accounting body or the accountant in charge.

会计机构负责人、会计主管人员办理交接手续，由单位领导人监交，必要时可以由主管单位派人会同监交。

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Article 21. According to the needs of its accounting work, each unit shall set up an accounting office or staff a relevant office with accounting personnel and designate an accountant in charge.

第二十一条各单位根据会计业务的需要设置会计机构，或者在有关机构中设置会计人员并指定会计主管人员。

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Article 21. According to the needs of its accounting work, each unit shall set up an accounting office or staff a relevant office with accounting personnel and designate an accountant in charge.

第二十一条各单位根据会计业务的需要设置会计机构，或者在有关机构中设置会计人员并指定会计主管人员。

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