In order to ensure the orderly development of continuing education for accountants in our city, enhance the pertinence and effectiveness of continuing education and training, promote accountants to update their accounting knowledge and improve their business skills, and promote the implementation of relevant accounting laws, regulations and standards, the relevant matters concerning continuing education for accountants in 20 15 are hereby clarified as follows:
First, the organizational model of continuing education and training
Continue to carry out continuing education and training of accountants at different levels and categories, and implement the dual-track operation of online education and face-to-face education. The Municipal Finance Bureau is responsible for the continuing education of senior accountants (senior accountants) and confirms their continuing education hours. Senior accountants must participate in the special training for senior accountants organized or recognized by the Municipal Bureau, and the specific training plan shall be formulated separately. Counties (cities), the District Finance Bureau is responsible for the continuing education and training of local ordinary accountants (including accountants with junior and intermediate accounting professional and technical qualifications and holders of accounting qualification certificates who are not engaged in accounting work).
The accounting personnel of general enterprises (including accounting personnel of financial enterprises) and accounting personnel of administrative institutions shall receive classified training. Financial accounting management departments and relevant training institutions should offer continuing education and training courses according to the characteristics of financial management and accounting in different industries, so that accounting personnel in various industries can choose to study in a targeted manner and enhance the effectiveness of training.
Two, continuing education and training, assessment time
20 15 assessment time for continuing education and training of accountants in Ningbo 2065438+April 051-1.30. Outside this time period, continuing education will stop.
Three, continuing education and training, assessment content
20 15 the continuing education of chief accountant in Ningbo still adopts the combination of compulsory courses and elective courses. The compulsory courses for accountants in general enterprises are the basic knowledge of management accounting and accounting management topics-cost composition and quantity, cost and profit analysis; The compulsory course for accountants in administrative institutions is the basic knowledge of management accounting and the related knowledge of budget law. The compulsory course of continuing education for chief accountant shall not be less than 12 hours.
20 15 The online registration method is adopted for the continuing education of chief accountants in Ningbo. Accounting personnel log on to the online registration system of continuing education on Ningbo Finance and Taxation-Accounting Window website, and choose face-to-face continuing education institutions or online continuing education institutions for training. If you choose an online continuing education institution, you will pay the training fee in the form of online payment after choosing the training course; If you choose a face-to-face continuing education institution, you should pay the training fee at the place designated by the face-to-face continuing education institution before the start of training after choosing the training institution, training time and training course.
The continuing education and training of accounting personnel in general enterprises can choose online training related to enterprises of China Accounting Network School, Shanghai National Accounting Institute and Dongao Accounting Online or face-to-face training organized by social training institutions (units).
The continuing education and training of accountants in administrative institutions can choose online training related to administrative undertakings from China Accounting Online School, Shanghai National Accounting Institute, Dongao Accounting Online or face-to-face training entrusted by local financial departments.
For chief accountants who have participated in face-to-face education in online continuing education and social training institutions for 20 15 years, the compulsory courses are separated, and the examination method is centralized computer examination at the test center designated by the financial department, in which the centralized computer examination for online continuing education and training is randomly selected according to a certain proportion.
The time and place of centralized computer examination shall be determined by the county (city) and District Finance Bureau according to the actual situation. The content of the examination is "20 15 Ningbo Accounting Personnel Continuing Education Textbook" compiled by Ningbo Finance Bureau, and the examination question bank is provided by Ningbo Finance Bureau.
The centralized computer examination shall be entrusted by the financial and accounting management departments of counties (cities) and districts to the local accounting society to be responsible for organizing the implementation, and the specific examination organization shall be undertaken by the paperless examination center for accounting qualification examination or the examination center designated by the local finance bureau. The accounting society shall sign a separation agreement with all kinds of social training institutions for continuing education of accounting personnel, and clarify the responsibilities of both parties. The county (city) and district financial accounting management departments that have not set up test sites shall entrust other county test sites to conduct centralized computer examinations.
Departments (units) and enterprise groups with more internal accounting personnel and centralized and unified training may put forward their own requirements for running classes to the local financial and accounting management departments, and shall put them on record one month before the official start of classes. When filing, the number of trainees, training time, training place, training content and training teachers must be clearly defined by official documents or official letters, and a list of trainers should be attached. The training content can be determined according to the actual situation of departments (units) and enterprise groups, and is not limited by compulsory courses.
Accounting personnel who are not in this department (unit) or enterprise group shall not participate in the self-training of this department (unit) or enterprise group. Once found, cancel the department (unit) or enterprise group's independent training qualification for the next year; The entrusted social training institution shall cancel the qualification of continuing education and training for the next year accordingly.
Accounting personnel participate in the continuing education of accounting personnel organized by the accounting personnel's unit that has not been filed and confirmed by the financial accounting management department, and the continuing education management department does not confirm the hours and credits of continuing education.
Four, the relevant provisions of online continuing education and training
Ningbo Municipal Bureau of Finance uniformly determines the operation mode, management regulations and training courses of online continuing education and training, and is responsible for the demand investigation of online training courses in the whole city, the discussion and demonstration of course development, the audit of courseware, the production of online courseware, and the unified charging standard of online training in the whole city. Counties (cities), the District Finance Bureau to do a good job in online continuing education and training publicity, business consulting, daily management, training background monitoring management and training information data exchange, transmission and other management services.
Counties (cities), the District Finance Bureau should actively create conditions to increase the capacity of continuing education computer centralized examination, and increase the proportion of online training personnel computer centralized examination year by year.
V. Relevant regulations on face-to-face training
All social training institutions shall submit relevant materials to the financial accounting management department of the management place before March 20 15 to confirm the qualification of continuing education and training for accounting personnel in 20 1 5. Ningbo Finance Bureau announced the list of 20 15 continuing education and training institutions for accountants in Ningbo before the end of March.
Face-to-face continuing education for accounting personnel follows the principle of territorial management, and in principle, cross-regional training is not allowed. General enterprise accountants sign up for face-to-face continuing education training courses organized by social training institutions recognized by the accounting management department of the certificate management place, and can only participate in the assessment after completing compulsory courses and other courses. After the face-to-face continuing education students pass the centralized computer examination, they can confirm the 20 15 accounting personnel continuing education hours.
All social training institutions should strengthen the management of training and teaching, strictly train the attendance system and classroom discipline, improve the attendance rate of students and ensure the normal teaching order; All social training institutions should do a good job in serving students, strengthen contact with the partners of centralized computer examination, make an appointment for centralized computer examination time in time, ensure that students can know the accurate examination time during the training process, and strive to make students achieve good results in the compulsory course assessment to ensure the effectiveness of continuing education and training.
Due to the separation of examination and training, the face-to-face training time of students is reduced to 2 1 hour, and the remaining 3 hours are concentrated on computer examination review and examination time. Social training institutions shall not charge extra fees to students for various reasons.
Six, continuing education and training and qualification management
1. In order to strengthen the consciousness of accounting personnel consciously participating in continuing education and training, the financial and accounting management departments of counties (cities) and districts should record and register the annual continuing education of accounting personnel in the accounting qualification management system according to regulations. Accounting personnel who have participated in continuing education training through the online registration system and passed the examination and confirmation will save and process their continuing education information in the database of Ningbo Accounting Qualification Management System, and accounting personnel do not need to print the continuing education information on the spot.
2. Accounting personnel who request to transfer their accounting qualification certificates do not need annual continuing education, and should complete the continuing education and training hours of the previous year before 1 0 June1and transfer; 1 June1,relevant transfer procedures shall be handled after continuing education and training is completed in that year. During the period from the beginning of continuing education and training (subject to the completion of payment) to the end of training assessment and the confirmation of continuing education hours, accounting personnel shall not go through the formalities for the transfer of accounting qualification certificates.
3 accounting personnel to declare the qualification of senior accountant, the time, content and class hours of continuing education and training shall be based on the information registered in the accounting qualification file, and a unified format of continuing education and training certificate shall be issued.
4. Accounting personnel (excluding senior accounting personnel) who did not complete continuing education hours in the previous year will all participate in online supplementary training. General enterprise accountants who have not completed continuing education during the period from 20 12 to 20 14 can only confirm the continuing education hours of that year after making up the exam online and passing the compulsory computer centralized examination.
Senior accountants who have not completed the continuing education hours in the previous year must participate in the special training for senior accountants organized or recognized by the Ningbo Municipal Finance Bureau, and can participate cumulatively within one year until the continuing education hours are completed.
Seven, continuing education and training management requirements
1. County (city) district financial accounting management departments should closely combine the continuing education of accounting personnel with strengthening the work of fiscal and taxation centers such as fiscal management, tax collection and management, and accounting reform, and take the work of serving fiscal and taxation centers as the foothold of continuing education, and continuously enhance the pertinence and effectiveness of continuing education and training.
2 county (city), district financial accounting management departments should strengthen the supervision of continuing education and training, strengthen the evaluation of the teaching quality of social training institutions, urge them to correct their attitude towards running schools, strengthen teaching management and improve the quality of training. It is necessary to strictly regulate the self-training management of departments (units) and enterprise groups to prevent accounting personnel outside the system from participating in centralized training within the system.
3. Counties (cities), district financial accounting management departments should effectively use the continuing education management platform, co-ordinate the registration of continuing education information, organically combine the registration of continuing education information with the change of accounting qualification information and the transfer of accounting qualification certificate, comprehensively and timely grasp the accounting personnel's employment information, and improve the accounting management service level.
Ningbo bureau of finance
20 15 1.7