Implement the Accounting Law and the spirit of the CPC Central Committee and the State Council.
Article 39 of the Accounting Law stipulates that "accountants should abide by professional ethics and improve their professional quality. The education and training of accounting personnel should be strengthened. " The 18th National Congress of the Communist Party of China explicitly called for "actively developing continuing education", and the Third Plenary Session of the 18th Central Committee further proposed "promoting the reform and development of continuing education". In August of 20 15, Ministry of Human Resources and Social Security issued the Regulations on Continuing Education for Professional and Technical Personnel (Order No.25 of Ministry of Human Resources and Social Security), which clearly defined the principles, requirements and management systems of continuing education for professional and technical personnel, so as to do a good job in continuing education for professional and technical personnel at present and in the future. Accounting professional and technical personnel are an important part of the professional and technical personnel team in China, and they are an important force to guide the rational allocation of resources, maintain the order of market economy and promote the sustained and healthy development of economy and society. In order to implement the "Accounting Law" and the spirit of the Central Committee of the Communist Party of China and the State Council, it is necessary to formulate regulations and strengthen the continuing education of accounting professionals and technicians.
Adapt to the new requirements of economic and social development
As special employees, accounting professionals and technicians should not only have good professional quality, but also have strong policy concepts and professional ethics. Continuing education is an effective way for accounting professionals to optimize their knowledge structure, improve their professional technical level and enhance their innovative and entrepreneurial abilities. The Ministry of Finance revised and issued the Regulations on Continuing Education for Accountants on 1998, 2006 and 20 13, which promoted the standardization and institutionalization of continuing education for accountants, including accounting professionals and technicians. To meet the requirements of economic and social development and the construction of professional and technical personnel, it is necessary to further study and formulate the continuing education system for accounting professional and technical personnel according to the new situation.
Facing the new situation of accounting personnel management
It is necessary to strengthen the continuing education of accounting professionals. With the implementation of the reform plan of "simplifying administration and decentralizing power, strengthening supervision and improving services" in the State Council, the Ministry of Finance has further changed its functions, changed its concepts, raised its awareness, intensified its efforts to clean up the licensing and recognition of professional qualifications, and the accounting qualification management system, which has been implemented for more than 20 years, will soon be abolished, continuously reducing the talent burden and system cost. After the cancellation of accounting qualification, the management of accounting personnel is facing a transformation. Strengthening the continuing education of accounting professionals is an important part of doing a good job in the management of accounting personnel in the new period, and it is also an effective way to guide and urge accounting professionals to fulfill their obligations of continuing education, improve their professional quality and ability, and finally improve the quality of accounting information.
Points to note:
(a) put forward the overall requirements.
The Regulations on Continuing Education adapts to the new situation, new changes and new demands of the development of continuing education for professional and technical personnel, and puts forward general requirements for strengthening the continuing education for accounting professional and technical personnel. First, clear the scope of application, including accounting professional and technical personnel of state organs, social organizations, enterprises, institutions and other organizations. Second, the guiding ideology has been determined, and it is proposed to closely combine the requirements of economic and social development and accounting industry development, focus on capacity building, highlight pertinence, practicality and foresight, and provide talent guarantee and intellectual support for economic and social development and accounting industry development. The third is to determine the basic principles, including people-oriented, on-demand teaching; Highlight key points and improve ability; Strengthen guidance and innovate mechanisms. In addition, it also emphasizes that accounting professionals have the right to participate in continuing education and the obligation to receive continuing education.
(2) Clear management system.
Highlight the decentralization of power, and clarify the management mode of overall planning, graded responsibility and classified guidance for the continuing education of accounting professionals and technicians. At the same time, the management authority of human resources and social security departments and financial departments of Ministry of Human Resources and Social Security, Ministry of Finance and local people's governments at or above the county level is divided.
(3) The content and form of the provisions.
It is clear that the content of continuing education for accounting professionals includes public subjects and professional subjects, mainly including accounting theory, policies and regulations, business knowledge, skills training and professional ethics. Regarding the forms of continuing education for accounting professionals and technicians, the Regulations on Continuing Education has adopted a more flexible way to determine the ways and hours of continuing education, taking into account the contradictions between work and study and the differences in industries. Clearly participate in teacher training, off-the-job accounting training, long-distance network training, national leading accounting personnel training and high-end accounting personnel training organized by provincial financial departments and relevant central departments, participate in the quality improvement project training of chief accountants in large and medium-sized enterprises and institutions, take accounting-related examinations, undertake accounting research projects, publish accounting papers, and publish accounting books. , so as to reduce the contradiction between work and study, and closely combine continuing education with the post practice of professional and technical personnel.
(4) Implementing credit management.
"Regulations on Continuing Education" stipulates that the accounting professional and technical personnel shall implement the credit system to participate in continuing education, and the credits obtained by 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. According to the different forms of continuing education, the corresponding standards for measuring the credits of continuing education are defined. At the same time, it is emphasized that accounting professionals and technicians should participate in the continuing education of accounting professionals and technicians organized by continuing education institutions announced by the continuing education management department, otherwise they will not be registered for continuing education.
(5) Strengthening institutional management.
In order to ensure the quality of continuing education, the Regulations on Continuing Education proposes to strengthen the construction of continuing education institutions and build a continuing education system for accounting professionals and technicians with clear division of labor, complementary advantages, reasonable layout and orderly competition. It is necessary to give full play to the role of the existing national accounting institute, Chinese accounting society and other educational resources as the main channel, and encourage and guide institutions of higher learning, research institutes and other units to participate in the continuing education of accounting professionals and technicians. At the same time, the establishment conditions and related work requirements of continuing education institutions are clarified.
(6) Construction of teachers and teaching materials.
The Regulations on Continuing Education defines the principles of teachers and teaching materials construction for continuing education of accounting professionals and technicians, and puts forward that continuing education management departments should strengthen the management and supervision over the compilation, evaluation, recommendation, publication, distribution and use of continuing education teaching materials for accounting professionals and technicians. At the same time, it is emphasized that no department, unit or individual may forcibly sell or tie-in continuing education textbooks to accounting professionals and technicians.
(7) supervision and inspection.
The Regulations on Continuing Education establishes a corresponding supervision and inspection mechanism for the continuing education of accounting professionals, especially makes clear provisions on how to use the achievements of continuing education of accounting professionals, that is, the employer should establish an incentive mechanism linking the continuing education with the use and promotion of accounting professionals, 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. The administrative department of continuing education shall strengthen the supervision and inspection of the continuing education of accounting professionals and technicians, and take the results of supervision and inspection as one of the bases for accounting professionals and technicians to participate in the selection of advanced accounting workers.