Documents of Wuxi Finance Bureau

Xicaikuai [20 15] No.9

Notice on Doing a Good Job in Continuing Education of Accountants in Wuxi City from 2065438 to 2005

City (county) District Finance Bureau, relevant units and personnel:

In order to do a good job in the continuing education of accountants in our city in 20 15 years, according to the accounting law of People's Republic of China (PRC), the measures for the administration of accounting qualifications of the Ministry of Finance (Decree No.73 of the Ministry of Finance) and the relevant requirements of the Ministry of Finance on printing and distributing (Cai Shui [20 13] 18) and other documents,

First, the object of continuing education

Personnel with accounting qualification certificate in the whole city (including those who obtained accounting qualification in 20 14 examination but received the certificate in 20 15).

Second, the training form and class hours

(1) learning form. In 20 15, all the continuing education of accounting personnel in the city adopted online training, online learning and online examination.

(2) class requirements.

1. The duration of continuing education and training for accountants shall not be less than 24 hours, of which 14 hours is the compulsory course; Elective course 10 class, the accountant chooses the course independently according to the nature of the work.

2. Accountants need to take the exam online after completing the required class hours. The content of the exam is the content of the accounting course, with a total of 20 questions. Passing the exam is divided into 60 points, and students have three chances to take the exam. Those who fail more than three times need to buy a new card to review for the exam.

Third, the training content

20 15 the contents of continuing education and training for accounting personnel in the whole city are classified by administrative institutions and enterprises (including financial enterprises).

(1) Key courses for administrative institutions: Interpretation of the New Budget Law, Interim Measures for the Management of the Disposal of State-owned Assets in Local Administrative Units, and Provisions on the Management of State-owned Assets Management Information Systems in Administrative Institutions.

(II) Key courses for enterprises (including financial enterprises): Interpretation of Guiding Opinions of the Ministry of Finance on Comprehensively Promoting the Construction of Management Accounting System, Relevant Contents of Management Accounting, Interpretation of Accounting Standards for Enterprises No.6, Interpretation of Accounting Standards for Enterprises No.39-Fair Value Measurement, Interpretation of Accounting Standards for Enterprises No.41No.4-Disclosure of Interests in Other Entities.

Fourth, the charging standard

Each continuing education study card 80 yuan. The accountant will not charge other fees after purchasing the study card.

Verb (abbreviation of verb) organization and implementation

(a) continuing education and training to implement the principle of "unified planning, hierarchical management, unified implementation".

(two) the Municipal Finance Bureau is responsible for the management of the continuing education of accounting personnel in the city, determine the training content, methods and training institutions, and carry out daily coordination and management.

(3) The district and county finance bureaus are responsible for organizing the continuing education of local accountants and the collaborative management with online schools in accordance with the unified arrangements and requirements of the municipal financial accounting management department.

(four) continuing education and training institutions are:

Beijing Dongao Accounting Online Online Schools

/Jiangsu/Wuxi;

Beijing Huaxia Accounting Online School/jixujiaoyu/index _ wuxi.html;

Online schools of Shanghai National Accounting Institute

/c/accwuxi/.

(5) According to the principle of territorial management, accountants can purchase study cards at the places (windows) designated by the financial departments in the places where their qualifications are registered (see the attached table for the places where they purchase study cards).

(6) Starting from this year, after accounting personnel have completed the required class hours and passed the examination, it is no longer necessary to confirm the decals. The examination results will be automatically recorded in the personal files of continuing education in Jiangsu accounting information management system. Accountants can go to Wuxi Accounting Management Network to check their academic performance, and print the report form on the learning website as a backup when they renew their cards every six months.

(seven) supplementary training for accounting personnel who did not participate in continuing education and training in previous years through online training.

Sixth, credit management.

According to the Notice of the Ministry of Finance on Printing and Distributing (Caishui [2065 438+03] 18), the continuing education of accountants is managed by the annual credit system. In other words, the continuing education and training of accounting personnel is not less than 24 hours of credits every year.

(a) the continuing education of accounting personnel in our city fully implements online training, and the accounting personnel have completed the required courses and hours and passed the examination, and have completed 24 hours of credits.

(two) to participate in other forms of continuing education, credit calculation standards are as follows:

1. Persons who take the professional and technical qualification examinations of accounting and auditing and the accounting examinations of certified public accountants, certified asset appraisers and certified tax agents. , each pass a subject (door) exam, will be converted into 24 credits; Those who have participated in accounting education with a college degree or above can go through the formalities of continuing education at school once with their graduation certificates;

2. Those who have participated in continuing education teacher training, full-time training, supervisor accounting training and chief accountant quality improvement project training organized by accounting management departments at or above the municipal level for more than 5 days, and passed the examination or assessment, will be converted into 24 credits;

3. If the accounting books are published independently, each accounting book will be converted into 24 credits; Co-publishing with others, the first author of each accounting book is converted into 24 credits, and each other author is converted into 12 credits;

4 in the national unified number of economic and management newspapers independently published accounting papers, each paper converted to 24 credits; Co-publishing with others, the first author of each paper will get 24 credits, and other authors will get 12 credits;

5 who participated in the accounting knowledge contest recognized by the financial department at or above the municipal level and passed or was commended, converted into 24 credits;

(three) this year's continuing education is subject to annual credit management, which is valid in that year and may not be carried forward to the next year. Those who have participated in other forms of continuing education below 24 credits still need to participate in the online training of continuing education in that year;

(4) All accounting personnel who meet the terms of Item 2 1, 2, 3, 4 and 5 of "Credit Management" must present valid certificates such as certificate of passing the grade (graduation), award-winning certificate, original and photocopy of the thesis (chapter) to each department before 20 15+02+ 15. After the audit of each window, it shall be reported to the accounting department of the county finance bureau for preliminary examination, and then to the accounting department of the municipal finance bureau for review. Report once a quarter.

Seven. Supervision and inspection

(a) financial accounting management departments at all levels should actively cooperate with the accounting department of the Municipal Finance Bureau to do a good job in the management of training institutions (online schools) and do a good job in the supervision and management of daily evaluation. Coordinate with the online school to deal with the problems of accounting personnel in training in time to ensure the smooth progress of training.

(II) Continuing education and training of accounting personnel is one of the important bases for selecting advanced accounting workers, evaluating accounting titles and issuing honorary certificates of accounting personnel. The financial department records it in the integrity files of accounting personnel and publishes it on the website of Wuxi Accounting Management Network. The unit where accounting personnel work shall take the participation of accounting personnel in continuing education as one of the bases for accounting personnel's appointment and promotion.

(three) when transferring the accounting qualification, the accounting personnel need to complete the continuing education in the previous year before they can go through the transfer procedures.

Eight. others

The continuing education of accountants in 20 15 started in May of 20 15 and ended on February 20th of 20 15.