Mode and content of continuing education

20 1 1 The continuing education of accountants can be divided into two categories: enterprises and administrative undertakings.

(1) enterprise category (including companies and enterprises):

1. Learning methods: online training and face-to-face training. Registered personnel should choose their own learning methods according to their own needs to participate in the continuing education of accountants.

2. Contents:

(1) Network training: it is divided into compulsory courses and elective courses. 24 hours in all. Among them, the compulsory courses are: Guidelines for the application of internal control in enterprises-organizational structure, development strategy, human resources, social responsibility, corporate culture, capital activities, procurement business, asset management and sales business, with a total of 8 hours; Elective courses are chosen by students, with a total of 16 class hours.

(2) Face-to-face training: application guide of enterprise internal control-organizational structure, development strategy, human resources, social responsibility, corporate culture, capital activities, procurement business, asset management and sales business; Extensible Business Reporting Language (XBRL) and general classification standard of enterprise accounting standards; Announcement on the interpretation of accounting standards for enterprises. 24 hours in all.

(two) administrative institutions (including state organs, social organizations, institutions and other organizations):

1. Learning style: centralized face-to-face instruction and phased training.

2. Content: management of government non-tax revenue, risk control in the process of departmental budget implementation, interpretation of government procurement policy, asset policy of administrative institutions, and relevant systems of financial accounting reform. 24 hours in all.