The Ministry of Finance's "Continuing Education for Accountants" stipulates: "The object of continuing education for accountants is those who have obtained accounting qualifications. Persons who have obtained the qualification of accounting practice shall begin to participate in continuing education from the year following the qualification, and obtain the required credits within the specified time. "
Accounting continuing education, that is, the "Accounting Qualification Certificate", implements a regular annual inspection system. It refers to an accountant who is engaged in accounting work with the goal of improving political and ideological quality, professional ability and professional ethics, and has obtained or been employed as an accountant with professional and technical qualifications (titles).
To make it better adapt to the requirements of the development of socialist market economy, retraining and re-education is an important content of the construction of accounting team, a brand-new undertaking and an arduous and complicated systematic project.
Features:
1, mandatory, strict requirements
Every accountant must receive a certain period of continuing education every year. Those who have not participated for two or three consecutive years will be punished by qualification examination, annual inspection of accounting certificates, evaluation of first models, etc., until the accounting certificates are revoked and the accounting team is cleared.
2. On-the-job and grade nature
Accounting continuing education is divided into three levels according to accounting professional technical data: advanced, intermediate and primary, and divided according to the levels and differences of cultural learning, professional knowledge, operational skills and work level.
3, a large number of large-scale
There are120,000 accountants in the whole country, and a county generally has more than 1000 accountants. It is unprecedented that all accountants will be trained in rotation in two or three years.