First, the object of continuing education
Personnel with accounting professional and technical qualifications in state organs, enterprises, institutions and social organizations (hereinafter referred to as units) within the administrative area of Guangxi Zhuang Autonomous Region, or personnel who do not have accounting professional and technical qualifications but are engaged in accounting work in Guangxi (hereinafter referred to as accounting personnel).
Second, the content of continuing education
The contents of continuing education for accountants include public subjects and professional subjects. The total hours of each person's annual education and training examination are not less than 90 hours, of which the professional subjects are not less than 60 hours. The relevant requirements of public demand subjects shall be implemented in accordance with the Notice on Doing a Good Job in Continuing Education of Professional and Technical Personnel in the Region in 2020 (Gyrsh [2020]157) and other relevant regulations, and the Department of Human Resources and Social Security of the Autonomous Region shall be responsible for the implementation and interpretation. Professional subjects are implemented by the Finance Department of the autonomous region, including financial accounting, management accounting, financial management, internal control and risk management, accounting informatization, accounting professional ethics, finance and taxation, accounting laws and regulations and other related professional knowledge.
Third, the way of continuing education.
In 2020, accountants can choose online continuing education, face-to-face continuing education and other learning methods to complete continuing education.
(2) Face-to-face continuing education and learning. Accountants who choose to participate in face-to-face continuing education can participate in face-to-face training courses organized and managed by local financial departments. Continuing education institutions that specifically organize face-to-face study should, in accordance with the relevant provisions of continuing education for accountants, conscientiously do a good job in filing and registering before and after study, strictly manage teaching and consciously accept supervision.
(3) Other methods. Accounting personnel can choose other ways to complete this year's continuing education according to the Regulations on Continuing Education for Accounting Professional and Technical Personnel. You can choose to take the national accounting professional and technical qualification examination and other accounting-related examinations; Accounting professional conference; Education with an accounting professional degree (degree) recognized by the national education administrative department at or above the technical secondary school (including technical secondary school, the same below); Undertake accounting research projects of continuing education management departments or industry organizations (groups), or publish accounting papers in domestic economic and management newspapers with unified number (CN); Publicly publish accounting books; Participate in the continuing education and training of certified public accountants, asset appraisers and tax agents; Or other forms recognized by the competent department of continuing education.
Fourth, credit measurement requirements
To participate in the above other learning methods of continuing education credits measurement standards are as follows:
(a) to participate in the national accounting professional and technical qualification examination and other accounting-related examinations, each passing a subject examination or being admitted, converted into 90 credits;
(two) to participate in accounting professional meetings, converted into 10 credits every day;
(three) to participate in the accounting professional qualification (degree) education recognized by the national education administrative department, and to pass the examination or assessment of a course of study in that year, which is converted into 90 credits;
(four) independently undertake accounting research projects of continuing education management departments or industry organizations (groups), and each research project is converted into 90 credits; In cooperation with others, the moderator of each research topic will receive 90 credits, and other participants will receive 60 credits each;
(5) Independent publication of accounting papers in domestic economic and management newspapers with uniform number (CN), with each paper converted into 30 credits; Co-publishing with others, the first author of each paper will get 30 credits, and each other will get 10 credits;
(6) Independent and publicly published accounting books, each of which is converted into 90 credits; Co-publishing with others, the first author of each accounting book is converted into 90 credits, and the other authors are converted into 60 credits each.
Verb (abbreviation of verb) Organization and management of continuing education
(a) in 2020, in accordance with the principle of "unified deployment, hierarchical implementation, territorial management", organize and implement the continuing education of accounting personnel in the whole region. Financial departments at all levels should seriously organize and manage the continuing education of local accounting personnel, and conscientiously do a good job in the supervision and management of continuing education and training institutions.
(II) Each unit shall guarantee the right of accounting personnel to participate in continuing education, record the types, contents, time and examination results of accounting personnel of the unit to participate in continuing education, and submit relevant materials to the financial accounting management institution where the unit is located in time after the end of the study.
(3) If the accounting personnel continuing education and training institutions and relevant units violate the regulations on accounting personnel continuing education, the financial department will order them to make corrections within a time limit and refuse to confirm the results of their continuing education and training.
Six, continuing education credit registration
(1) According to the relevant requirements of the Regulations of the Ministry of Finance and Ministry of Human Resources and Social Security on Continuing Education for Accounting Professionals (Finance Department [2065]10), accounting personnel participate in continuing education under the management of the credit system. The credits obtained from the continuing education of accounting professional subjects are equivalent to the hours of continuing education of professional subjects in the Department of Human Resources and Social Security of the autonomous region. The credits obtained are valid in the current year and may not be carried forward to the next year. Personnel with professional and technical qualifications in accounting shall participate in continuing education from the year of obtaining professional and technical qualifications in accounting, and obtain the required credits within the specified time. Personnel who do not have the professional and technical qualifications of accounting but are engaged in accounting work shall begin to participate in continuing education from the year after they are engaged in accounting work, and obtain the required credits within the specified time. Accounting personnel due to sick leave, work abroad, maternity and other reasons, can not complete continuing education in the current year to obtain the required credits, it should provide reasonable proof, after the continuing education management department for examination and confirmation, the continuing education credits that have not been obtained can be postponed to the next year. Accounting personnel who have completed this year's continuing education in other forms should also go to the local financial and accounting management institutions to register the continuing education credits with relevant supporting materials in the continuing education year of 2020, and cannot confirm the registration of continuing education credits in the new year.
(II) According to the needs of continuing education for accountants in Guangxi in 2020, the Finance Department of Guangxi Zhuang Autonomous Region has launched the function of continuing education and learning for accountants in Guangxi in 2020. Those who participate in the continuing education of accountants in Guangxi in 2020 must first log in to the accounting management column of the Finance Department of Guangxi Zhuang Autonomous Region-the entrance for accounting management business. If you don't log in to the system to register your account, you should register first, then enter your personal ID number and password, and you can register for continuing education and learning on the Internet after completing information collection and submission.
If the information has been collected and submitted in the previous year, there is no need to submit it again. After information is collected, reported and submitted, accounting management services such as online continuing education and learning can be handled. Before handling the accounting management business, if the accountant needs to change the information collection content, he can click the "Information Form to be Modified" button, and then click "Submit" after updating, and then he can carry out accounting management business such as online continuing education and learning.
1. Holders of accounting qualification certificates can log in to the accounting management column of the Finance Department of Guangxi Zhuang Autonomous Region, enter their personal ID number and password, and sign up for online continuing education after completing information collection and submission. After completing the required credits for continuing education, you can apply for the registration of continuing education for accountants in 2020 with the accounting qualification certificate (in order to reflect the principle of economy, the above-mentioned personnel do not need to receive the Registration Book for Continuing Education for Accountants in Guangxi).
2. Those who hold the accounting professional and technical qualification certificate but have no accounting qualification certificate can log in to the accounting management column of the Finance Department of Guangxi Zhuang Autonomous Region, enter their personal ID number and password, and sign up for online continuing education after completing information collection and submission. After completing the required continuing education credits, you should go to the financial and accounting management institutions at all levels to receive the "Guangxi Accounting Professional and Technical Personnel Continuing Education Learning List" and register for online continuing education and learning.
3. Personnel who do not have the professional and technical qualifications of accounting but are engaged in accounting work can sign up for online continuing education and study, log in to the accounting management column of the Finance Department of Guangxi Zhuang Autonomous Region, enter their personal ID number and password, and complete information collection and submission before attending online continuing education and registering credits. Financial and accounting management institutions at all levels shall, after completing their studies and obtaining the required credits, obtain the Register of Continuing Education and Learning for Accountants in Guangxi for registration. ?
Seven. any other business
(a) the local financial accounting management institutions at all levels should strengthen the supervision and inspection of the continuing education of accounting personnel, in accordance with the principle of territorial management, earnestly and enthusiastically do a good job in the registration of continuing education credits for accounting personnel within their respective jurisdictions. Teachers, class hours and training funds for face-to-face training of continuing education should be strictly audited, and the organization and management of face-to-face training of continuing education should be strengthened.
(II) Continuing education institutions that specifically organize face-to-face training should contact the local financial department to do a good job of filing before training, carefully organize face-to-face training of continuing education after filing and auditing, and register the credits of continuing education for accountants in time after training.
(3) The unit shall establish an incentive mechanism linking the continuing education with the use and promotion of accounting personnel in the unit, and take the participation of accounting personnel in continuing education as an important basis for accounting personnel assessment and post employment.
(four) accounting personnel to participate in continuing education, should be used as an important condition for the appointment of accounting professional and technical positions or to declare and evaluate the accounting professional and technical qualifications at the next higher level.
(five) accounting personnel who have obtained the professional and technical qualifications of senior accountants should strengthen continuing education, constantly improve their professional quality and comprehensive level, and play an exemplary role in the accounting industry.
(VI) For the convenience of accounting personnel in Guangxi, the registration for continuing education and study of accounting personnel in Guangxi can be obtained by mail, and you can log in to the accounting management column of the website of the Finance Department of Guangxi Zhuang Autonomous Region to inquire about the appointment of China Post for mailing.
(VII) Answers to frequently asked questions about accounting management business and the contact information of financial accounting management institutions at all levels in our region have been published in the accounting management column of the website of the Finance Department of Guangxi Zhuang Autonomous Region. It is suggested that accountants in our district pay close attention to and read carefully when handling accounting management business, and successfully complete the handling of various businesses. Financial accounting management institutions at all levels should do a good job in publicity and explanation as required.
Entrance of continuing education for accountants in Guangxi in 2020: Finance Department of Guangxi Zhuang Autonomous Region