About Shanxi Province 20 15
Notice on the arrangement of continuing education for accounting personnel
Finance Committee [2015] No.3
Municipal Finance Bureau, provincial departments, central units in Shanxi, Provincial Accounting Society:
According to the Measures for the Implementation of Accounting Qualification Management in Shanxi Province (document Shui [20 13] 10) and the Notice of Shanxi Provincial Department of Finance on Forwarding Document Wei [20 14] 1, combined with the actual situation in our province, 20/KLOC-0
First, the learning content
According to the actual needs of all kinds of accountants, with the goal of improving accounting level, standardizing unit fund management and strengthening unit internal control, we will continue to implement "menu-based" learning. Municipalities and departments can choose the following contents, and can also add other contents according to actual needs.
(A) administrative commitment
1, financial rules and accounting standards and accounting system of administrative institutions
2. Budget management policy
3. Government procurement policy
4, state-owned assets management policy
5. Internal control norms of administrative institutions
6, administrative institutions audit frequently asked questions
(2) Enterprise category
1, the newly revised accounting standards for enterprises
2, enterprise accounting information work norms
3, enterprise financial management
4, enterprise internal control norms
5. Accounting Standards for Small Enterprises
6. Small and medium-sized enterprise fund management
(3) Management accounting
1, enterprise product cost accounting system (for Trial Implementation)
2. Analyze cost behavior and quantity, cost and profit.
3. Comprehensive budget management
4. Internal control of the unit
5. Fund operation management
6, performance evaluation management
(4) Laws and regulations
1, accounting method
2. Budget law
3. Company Law
4, accounting file management measures
5. Latest tax policy
According to the deployment of financial work in the whole province, cities should carry out special training on financial norms of accountants of small and medium-sized enterprises and bookkeeping agencies, especially on financing methods and related systems of small and medium-sized enterprises, improve the accounting level and professional quality of employees of small and medium-sized enterprises and bookkeeping agencies, and provide talent support and business guarantee for the development of small and medium-sized enterprises.
Second, learning style.
This year, the continuing education of accounting personnel in our province has further expanded the implementation scope of online continuing education on the basis of giving consideration to face-to-face training in different regions, different units and different needs. Accountants log on to the "Accounting Star" website, choose the year of study, pay the fees, study online, take the in-class exam together and confirm the results. Accountants can check the training situation at the personal front desk. In addition, accountants can also complete continuing education in other forms recognized by the financial department in accordance with the Regulations on Continuing Education for Accountants.
Third, the management of teachers.
In 20 15, our office will organize 1-2 training courses for teachers of continuing education for accounting personnel in the whole province in combination with the key contents of training, so as to cultivate and improve the quality of existing teachers.
Continuing education and training in various forms of face-to-face instruction at all levels should adhere to the use of teachers in our province as teachers.
Fourth, registration management.
According to the Regulations on Continuing Education of Accountants, continuing education is managed by the credit system.
Financial departments at all levels should combine the completion of continuing education of accounting personnel with the content update of accounting management information system, and register the learning results of each accounting personnel in the accounting management information system in time. Participate in online continuing education, and the training records are automatically registered in the accounting management information system.
Verb (abbreviation of verb) organization management
Financial departments at all levels should strengthen the management and supervision of continuing education and training institutions for accounting personnel within their respective jurisdictions. Once it is found that the training unit only charges no training or charges more for less training, it should be dealt with seriously, not recognizing the achievements of its continuing education and canceling its qualification for continuing education and training of accountants.
Six, the specific requirements of the provincial departments (units)
1. The units directly managed by our office and handed over by the former Ministry of Railways should organize the continuing education of their accounting personnel according to the actual work. For the accounting personnel of the construction unit who are inconvenient to concentrate, we should take the form of online continuing education, do a good job in relevant publicity and organization, and ensure that the rate of continuing education and training reaches over 90%.
2. Provincial units or departments that have the ability and need to organize the continuing education of accounting personnel in this system should strictly fulfill the filing procedures in accordance with the provisions of the continuing education of accounting personnel in our province, and carefully organize the continuing education and training of accounting personnel in this system to ensure that the training is not "going through the motions".
3, provincial units and departments should follow the principle of combining education, assessment and use, support, supervise and organize the accounting personnel of the unit to participate in continuing education, ensure learning time and provide necessary learning conditions.