The policy is as follows:

Provisions on continuing education of accounting professionals and technicians

Chapter one? Total? then what

Rule number one In order to standardize the continuing education of accounting professionals, protect the legitimate rights and interests of accounting professionals, and continuously improve the quality of accounting professionals, these Provisions are formulated in accordance with the Accounting Law of People's Republic of China (PRC) and the Provisions on Continuing Education of Accounting Professionals (Ministry of Human Resources and Social Security Decree No.25).

Rule number two These Provisions shall apply to the continuing education of personnel with accounting professional and technical qualifications in state organs, enterprises, institutions, social organizations and other organizations (hereinafter referred to as units), or those who do not have accounting professional and technical qualifications but are engaged in accounting work (hereinafter referred to as accounting professional and technical personnel).

Rule three. The continuing education of accounting professional and technical personnel should closely combine the requirements of the development of economy, society and accounting industry, focus on capacity building, highlight pertinence and practicality, give consideration to systematicness and foresight, and provide talent guarantee and intellectual support for the development of economy, society and accounting industry.

Article 4? The continuing education of accounting professionals and technicians shall follow the following basic principles:

(A) people-oriented, according to the needs of teaching. The continuing education of accounting professionals is oriented to accounting professionals, guiding them to update their knowledge, expand their skills, improve their knowledge structure and improve their quality in an all-round way.

(2) Focus on key points and improve ability. Grasp the development trend of accounting industry and the basic requirements of accounting professionals, guide accounting professionals to establish the concept of integrity, improve professional ethics and professional quality, and comprehensively enhance their professional ability.

(3) Strengthen guidance and innovate mechanisms. Coordinate educational resources, guide social forces to participate in continuing education, continuously enrich the content of continuing education, innovate the way of continuing education, improve the quality of continuing education, and form a new pattern of continuing education for accounting professionals and technicians with the guidance of government departments, the active participation of social forces and the support and cooperation of employers.

Article 5? The employing unit shall guarantee the right of its accounting professional and technical personnel to participate in continuing education.

Accounting professional and technical personnel have the right to participate in continuing education and the obligation to receive continuing education.

Article 6? Personnel with professional and technical qualifications in accounting shall participate in continuing education from the year of obtaining professional and technical qualifications in accounting, and obtain the required credits within the specified time.

Personnel who do not have the professional and technical qualifications of accounting but are engaged in accounting work shall begin to participate in continuing education from the year after they are engaged in accounting work, and obtain the required credits within the specified time.

Chapter two? management system

Article 7? The Ministry of Finance is responsible for formulating the national continuing education policy for accounting professionals, supervising and guiding the organization and implementation of continuing education for accounting professionals nationwide in conjunction with Ministry of Human Resources and Social Security, and being responsible for the comprehensive management and overall coordination of continuing education for accounting professionals nationwide.

Except as otherwise provided in these Provisions, the financial departments and human resources and social security departments of local people's governments at or above the county level are jointly responsible for the continuing education of accounting professionals and technicians in this region.

Article 8? Xinjiang Production and Construction Corps is responsible for the continuing education of accounting professionals in its subordinate units in accordance with the relevant regulations of the Ministry of Finance and Ministry of Human Resources and Social Security. The Central Committee of the Communist Party of China directly under the authority Affairs Bureau and State Organs Affairs Bureau (hereinafter referred to as the central competent unit) are respectively responsible for the continuing education of accounting professionals in the central unit in Beijing in accordance with the relevant provisions of the Ministry of Finance and Ministry of Human Resources and Social Security.

Chapter three? content and form

Article 9? The contents of continuing education for accounting professionals and technicians include public compulsory subjects and professional subjects.

Public subjects include basic knowledge such as laws and regulations, policy theory, professional ethics and technical information that professional technicians should generally master, and professional subjects include financial accounting, management accounting, financial management, internal control and risk management, accounting informatization, accounting professional ethics, taxation and finance, accounting laws and regulations and other related professional knowledge that accounting professionals should master in accounting work.

The Ministry of Finance and the Ministry of Human Resources and Social Security shall, according to the competency framework of accounting professional and technical personnel, regularly publish public subject guides and professional subject guides for continuing education to guide the contents of continuing education for accounting professional and technical personnel.

Article 10? Accounting professionals and technicians can voluntarily choose the form of continuing education. The forms of continuing education for accounting professionals and technicians are:

(a) to participate in accounting-related examinations and accounting professional meetings organized by the finance department, human resources and social security department of the local people's government at or above the county level, the Finance Bureau of Xinjiang Production and Construction Corps, and the Human Resources and Social Security Bureau, such as continuing education and training for accounting professionals, training for high-end accounting talents, and the national accounting professional and technical qualification examination, the Central Committee of the Communist Party of China directly under the authority Affairs Bureau and the State Organs Affairs Bureau (hereinafter referred to as the continuing education management department);

(two) to participate in the continuing education and training of accounting professional and technical personnel organized by accounting continuing education institutions or employers;

(three) to participate in the accounting professional qualification (degree) education recognized by the national education administrative department; Undertake accounting research projects of continuing education management departments or industry organizations (groups), or publish accounting papers in domestic economic and management newspapers with unified number (CN); Publicly publish accounting books; Participate in the continuing education and training of certified public accountants, asset appraisers and tax agents;

(four) other forms recognized by the administrative department of continuing education.

Article 11? The courses and teaching methods adopted in the continuing education of accounting professionals and technicians should meet the requirements and characteristics of accounting work. At the same time, actively promote online education and other ways to improve the information level of continuing education teaching and management.

Chapter four? Credit adjustment

Article 12? Accounting professional and technical personnel to participate in continuing education to implement credit system management, to participate in continuing education to get no less than 90 credits each year. Among them, professional subjects are generally not less than two-thirds of the total credits.

The credits obtained by accounting professional and technical personnel participating in continuing education are valid in the current year nationwide and may not be carried forward to future years.

Thirteenth to participate in the continuing education in the form specified in Article 10 of these Provisions, the credit measurement standards are as follows:

(a) to participate in the national accounting professional and technical qualification examination and other accounting-related examinations, each passing a subject examination or being admitted, converted into 90 credits;

(two) to participate in accounting professional meetings, converted into 10 credits every day;

(three) to participate in the accounting professional qualification (degree) education recognized by the national education administrative department, and to pass the examination or assessment of a course of study in that year, which is converted into 90 credits;

(four) independently undertake accounting research projects of continuing education management departments or industry organizations (groups), and each research project is converted into 90 credits; In cooperation with others, the moderator of each research topic will receive 90 credits, and other participants will receive 60 credits each;

(5) Independent publication of accounting papers in domestic economic and management newspapers with uniform number (CN), with each paper converted into 30 credits; Co-publishing with others, the first author of each paper will get 30 credits, and each other will get 10 credits;

(6) Independent and publicly published accounting books, each of which is converted into 90 credits; Co-publishing with others, the first author of each accounting book is converted into 90 credits, and other authors are converted into 60 credits each;

(seven) to participate in other forms of continuing education, the standard of credit calculation shall be formulated by the financial departments (bureaus) of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning (hereinafter referred to as the provincial financial departments) and the Finance Bureau of Xinjiang Production and Construction Corps in conjunction with the local human resources and social security departments and the central competent units.

Fourteenth accounting professional and technical personnel to participate in continuing education to implement registration management.

The employing unit shall record the types, contents, time and examination results of accounting professional and technical personnel participating in continuing education, and submit relevant information to the financial department of the local people's government at or above the county level, the Finance Bureau of Xinjiang Production and Construction Corps or the central competent unit in a timely manner as required after the training.

The provincial finance department, the Finance Bureau of Xinjiang Production and Construction Corps and the central competent unit shall establish an information management system for continuing education of accounting professionals, register the credits obtained by accounting professionals in continuing education, and truthfully record the continuing education of accounting professionals.

Continuing education registration can take the following ways:

(a) accounting professional and technical personnel to participate in the accounting related continuing education examination organized by the continuing education management department, the finance department of the local people's government at or above the county level, the Finance Bureau of Xinjiang Production and Construction Corps or the central competent unit, shall directly register the continuing education matters for accounting professional and technical personnel;

(2) Accounting professionals participate in continuing education organized by accounting continuing education institutions or employers, and the financial departments of local people's governments at or above the county level, the Finance Bureau of Xinjiang Production and Construction Corps or the central competent unit shall register continuing education matters for accounting professionals according to the continuing education information submitted by accounting continuing education institutions or employers;

(3) Accounting professionals and technicians who participate in continuing education in other forms than (1) and (2) above should log on to the website designated by the financial department of the local people's government at or above the county level, the Finance Bureau of Xinjiang Production and Construction Corps or the central competent unit during the year, upload relevant certification materials as required, and register for continuing education matters; You can also apply for registration of continuing education matters to your continuing education management department with relevant certification materials. ?

Chapter five? Management of accounting continuing education institutions?

Fifteenth accounting continuing education institutions must meet the following conditions:

(a) there are teaching facilities suitable for continuing education, and face-to-face education institutions should also have corresponding teaching places;

(2) Having teaching staff and management personnel suitable for continuing education;

(three) to develop a sound teaching plan, management system and other related systems;

(four) to complete the task of continuing education and ensure the quality of teaching;

(five) in accordance with the provisions of relevant laws and regulations.

It is necessary to give full play to the role of the National Accounting Society, accounting industry organizations (groups) and various continuing education and training bases (centers) in carrying out the continuing education of accounting professionals and technicians, and encourage and guide institutions of higher learning, scientific research institutes and other units to participate in the continuing education of accounting professionals and technicians.

Sixteenth accounting continuing education institutions should conscientiously implement the continuing education teaching plan, and open the scope, content, charging items and standards of continuing education to the public.

Article 17? Accounting continuing education institutions shall, in accordance with the principle of combining full-time and part-time jobs, employ professional backbones and experts and scholars with rich practical experience and high theoretical level to establish a library of continuing education teachers.

Article 18? Accounting continuing education institutions shall establish and improve continuing education and training files, truthfully issue certificates for accounting professionals and technicians to participate in continuing education according to the examination or assessment results, and submit relevant information to the financial department of the local people's government at or above the county level, the Finance Bureau of Xinjiang Production and Construction Corps or the central competent unit in a timely manner as required after the training.

Nineteenth accounting continuing education institutions shall not have the following acts:

(a) take false, fraudulent and other improper means to attract students;

(2) Organizing tourism or other high-consumption activities in the name of continuing education for accounting professionals and technicians;

(three) in the name of continuing education of accounting professional and technical personnel, charging fees or not training.

Chapter six? Examination and evaluation

Article 20? The employing unit shall establish an incentive mechanism linking the continuing education with the use and promotion of accounting professional and technical personnel in the unit, and take the participation in continuing education as an important basis for the assessment and post employment of accounting professional and technical personnel.

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 qualifications at the next higher level.

Article 21? The management department of continuing education should strengthen the assessment of accounting professional and technical personnel to participate in continuing education, and take the assessment results as one of the bases for taking the accounting professional and technical qualification examination or appraising, selecting advanced accounting workers and selecting high-end accounting talents, and incorporate them into their credit information files.

The administrative department of continuing education shall order the accounting professional and technical personnel who have not participated in continuing education or obtained the required credits.

Article 22? The administrative department of continuing education shall supervise the implementation of these provisions by accounting continuing education institutions and employers according to law.

Article 23? The administrative department of continuing education shall regularly organize or entrust a third-party evaluation agency to evaluate the teaching quality of local accounting continuing education institutions, and the evaluation results will serve as an important reference for undertaking continuing education tasks in the next year.

Article 24? Accounting continuing education institutions have one of the acts stipulated in Article 19 of these Measures, and the continuing education management department shall order them to make corrections within a time limit and deal with them in accordance with laws and regulations.

Chapter seven? supplementary terms

Article 25? The continuing education of accounting professionals and technicians in the Logistics Support Department of the Central Military Commission shall be implemented with reference to these Provisions.

Article 26? The provincial finance department and the Finance Bureau of Xinjiang Production and Construction Corps may, jointly with the local human resources and social security departments, formulate specific implementation measures in accordance with these Provisions and report them to the Ministry of Finance and Ministry of Human Resources and Social Security for the record.

The central competent unit may formulate specific implementation measures according to these Provisions and report them to the Ministry of Finance and Ministry of Human Resources and Social Security for the record.

Article 27? These Provisions shall come into force as of July 1 day, 2065. The Regulations on Continuing Education for Accountants (Caishui [2065 438+03] 18) issued by the Ministry of Finance on August 27th, 20/3 shall be abolished at the same time.

? Extended data

Accounting continuing education, that is, the "Accounting Qualification Certificate", implements a regular annual inspection system. It refers to an accountant who is engaged in accounting work with the goal of improving political and ideological quality, professional ability and professional ethics, and has obtained or been employed as an accountant with professional and technical qualifications (titles).

To make it better adapt to the requirements of the development of socialist market economy, retraining and re-education is an important content of the construction of accounting team, a brand-new undertaking and an arduous and complicated systematic project.

trait

Mandatory, strict

The Ministry of Finance issued the Interim Provisions on Continuing Education for Accountants. The content and hours of study shall be drawn up by the Accounting Department of the Ministry of Finance, and shall be organized and implemented by schools and units approved by the financial and accounting management departments at all levels. Its operation mode is that financial departments at all levels train training units and issue certificates. Every accountant must receive a certain period of continuing education every year. If you don't participate for two or three years in a row, you will be punished by qualification examination, annual inspection of accounting certificate, evaluation of the first form, etc., until your qualification is revoked.

In-service, graded

Accounting continuing education is divided into three levels according to accounting professional technical data (professional title): advanced, intermediate and primary, and divided according to the levels and differences of cultural learning, professional knowledge, operational skills and work level.

large-scale

There are120,000 accountants in the whole country, and a county generally has more than 1000 accountants. It is unprecedented that all accountants will be trained in rotation in two or three years.

Long-term and periodic

Accounting continuing education is a long-term periodic work, which should not only be gradual, periodic and persistent, but also be long-term planned, short-term arranged and integrated in terms of teachers, teaching materials, venues, quality, system and management.

Novelty and specialization

First, the work is new and professional. Continuing education has a history of 100 years in the west, but it is a new job in China, and there is no experience to be found. First, the content is new and specialized, and it is necessary to change to the direction of skill operation with accounting knowledge update as the main content.

Openness and practicality

Accounting continuing education is based on self-study and supplemented by training; Give priority to professional training, supplemented by other forms of learning. It can be a degree with a diploma, or it can be a qualification for accounting professional and technical titles; You can take an examination of accounting certificate, accounting computerization certificate, engage in accounting academic research, and take an examination of certified public accountants; You can study full-time or work-study part-time, which is a combination of long-term and short-term learning mode and belongs to the open learning mode.

Sociality and service

Adhere to the principle of territoriality, supplemented by hierarchical management. Generally speaking, the authority of advanced training is at the central and provincial levels, the authority of intermediate training is at the prefecture level, and the primary training is at the county level. The training is conducted in accordance with the territorial principle of the financial and financial management system. In training, we should not only impart knowledge, but also consult, solve practical problems in daily study and work, and improve the level of accounting services.

Modernity and diversity

With the continuous development of modern science and technology, the learning mode is constantly updated.

References:

Ministry of Finance of People's Republic of China (PRC)-Notice on the Provisions on Continuing Education of Accounting Professionals and Technicians