In the understanding of many accountants, accounting continuing education is closely related to accounting certificate. After the formal cancellation of accounting practice license, the issue of the retention and abolition of continuing education has aroused widespread concern. Now the most comprehensive and authoritative answer!
Accounting continuing education will not stop, and 20 19 will be stricter.
Accounting qualification has been cancelled. What about continuing education?
Follow-up will continue to pay attention to the confirmation and revision plan of continuing education by the accounting department of the Ministry of Finance. All along, accounting continuing education exists in name only: agents, hanging up after watching videos, copying answers from question banks ... have not achieved the purpose and effect of continuing education, and everyone is just going through the formalities.
On the one hand, the learning content is too boring and divorced from reality; On the other hand, continuing education stays in the form and does not play a good role in supervising implementation. If continuing education can be divided into different abilities and levels and combined with practical work, it may better improve the learning supervision and assessment mechanism.
Although the qualification has been cancelled, the continuing education will continue and the status and quality will be further improved! In accounting work, tax policies and accounting standards change frequently, so you can't keep up without studying. Accounting has high professional requirements, and now I have no qualifications. What can be used to evaluate candidates? The country must have its own set of driving learning methods.
1. All accounting practitioners must attend continuing education in the future.
New regulations: Article 37 The accounting professional and technical personnel mentioned in these Provisions include:
(a) accounting personnel with accounting professional and technical qualification certificates;
(two) accounting personnel who hold accounting qualification certificates and engage in accounting work;
(3) Other accounting personnel engaged in accounting work.
Great changes have taken place in the object of continuing education, among which the first article makes it clear that all the small partners with primary, intermediate and senior accounting titles should participate in continuing education. The second and third points make it clear that no matter whether they hold an accounting certificate or not, as long as they are engaged in accounting work, they need to participate in continuing education, which shows that the new regulations are more grounded and comprehensive.
2, continuing education credit management system, from 24 points to 90 credits.
New regulations: Article 16 The credit system shall be implemented for accounting professional and technical personnel to participate in continuing education, and the credits obtained from participating in continuing education shall be no less than 90 credits per year, of which professional subjects shall generally be no less than two thirds of the total credits.
The credits obtained by accounting professional and technical personnel participating in continuing education are valid nationwide.
The New Deal clearly stipulates that the credits obtained by accounting professional and technical personnel participating in continuing education are valid in the current year and may not be carried forward to the next year.
3, after the cancellation of accounting certificate, as an important basis for continuing education and promotion assessment.
New contents in the new regulations: Article 32 The employing unit shall establish an incentive mechanism linking the continuing education of accounting professionals in the unit with the use and promotion, and take the participation of accounting professionals in continuing education as an important basis for the assessment and post employment of accounting professionals.
Accounting professional and technical 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.
This is an addition to the new regulations, which is equivalent to raising continuing education to a new height. In the future, accountants must participate in continuing education when they are promoted, given a salary increase and obtained an accounting title certificate, and the words "must participate in continuing education" are added to the recruitment conditions of the unit. "Continuing education" has become a new "threshold" for accounting work.
All parts of the country have made arrangements for continuing education: accountants must continue to learn, learning is a kind of thinking, learning is a habit, and learning is a kind of ability. Just want to get something for nothing, and the accountants who stand still will be eliminated!
20 19 Ten Reminders of Accounting Continuing Education
(1) The object of continuing education not only refers to those who have obtained accounting qualification, but also needs to participate in continuing education as long as they are engaged in accounting work, regardless of whether they hold accounting certificates;
(2) The "Regulations on Continuing Education of Accounting Professional and Technical Personnel (Draft for Comment)" recently issued by the Ministry of Finance stipulates that the credits for accounting personnel to participate in continuing education in that year shall not be less than 90 credits;
(3) The future accounting continuing education will not only go through the motions, but also become a compulsory course for everyone;
(4) According to the management mode of the Ministry of Finance 1 credits converted into 1 credits, it means that accounting professionals and technicians have participated in continuing education for at least 90 hours;
(5) The credits obtained by continuing education of accounting professionals and technicians are valid nationwide;
(6) The credits obtained by continuing education of accounting professionals and technicians are valid in the current year and may not be carried forward to the next year;
(7) If the administrative department of continuing education of accounting professional and technical personnel changes across provinces and jurisdictions, the annual continuing education credits can be calculated together;
(8) Credit management adopts the registration system, and accounting professionals and technicians participate in continuing education organized by continuing education institutions that have not been announced by the continuing education management department, and the continuing education management department does not register continuing education matters for them;
(nine) to encourage accounting personnel to take the professional and technical qualification examination of accounting and auditing, as well as the examination of certified public accountants, asset appraisers and tax agents, and each subject can be converted into 60 credits;
(10) The participation of accounting professional and technical personnel in continuing education should be regarded as an important condition for the appointment of accounting professional and technical posts or the application for the evaluation of accounting professional and technical qualifications at the next higher level;
The reform of the accounting industry officially began, and the survival of the fittest was eliminated.
According to previous statistics, there are about 40 million accounting practitioners in China, of which about 20 million are certified. However, there are very few people who are really engaged in accounting work in the financial field, mainly because they lack practical ability. Everyone thinks that they can engage in accounting work after taking the accounting certificate.
Facts have proved that many people have passed the accounting certificate examination for so many years by rote memorization or brushing questions by professional institutions, and have never really studied it. Moreover, only the certificate is theoretical knowledge, actually engaged in accounting work, and has no working ability.
A reshuffle of the accounting industry is inevitable, and the crisis has gradually approached the financial people who are still standing still.
The incompetent accountant has been eliminated, and the change is already obvious:
New affairs such as electronic invoices and electronic accounting files, as well as the technological development of paperless reimbursement.
The new integration software of industry and finance, the integrated development of fiscal and taxation system, and the automatic processing of the whole process system are no longer the latest main tasks.
With the rise of financial sharing center, all kinds of manual operations are transferred to one center for centralized processing, which reduces manual operations.
With the emergence of financial outsourcing firms, one person can be an accountant in many enterprises through bookkeeping.
Artificial intelligence and financial robots are online to realize financial planning and forecasting, financial decision-making, financial budget, financial control and financial analysis.
There is a surplus of grassroots personnel in the accounting industry and insufficient talent output. Start with the adjustment of the accounting threshold certificate, and filter out those who consider the employment certificate but have no working ability.