Article 1 These Measures are formulated in accordance with the Accounting Law of People's Republic of China (PRC) (hereinafter referred to as the "Accounting Law") and the Measures for the Administration of Accounting Qualification, with a view to strengthening the management of the continuing education of accounting personnel, promoting the scientificity, standardization and informatization of the continuing education of accounting personnel, cultivating high-quality accounting teams and improving the professional level of accounting personnel.
Article 2 These Measures shall apply to the management of continuing education of accounting personnel.
Article 3 The continuing education of accounting personnel should closely combine the requirements of economic and social development and the development of accounting industry, make overall plans, strengthen services, pay attention to quality, comprehensively promote the construction of accounting talent team, and provide talent guarantee and intellectual support for the development of economic society and accounting industry.
Article 4 The continuing education of accountants shall follow the following basic principles:
(A) people-oriented, according to the needs of teaching. Grasp the development trend of accounting industry and the basic requirements for accounting personnel, focus on improving the professional ability of accounting personnel, and guide accounting personnel to update their knowledge, expand their skills and improve their ability to solve practical problems.
(2) Focus on key points and improve ability. The continuing education of accounting personnel is geared to accounting personnel, comprehensively improving the overall quality of accounting personnel and further improving their knowledge structure.
(3) Strengthen guidance and innovate mechanisms. On the premise of overall planning, we should make effective use of all aspects of educational resources, guide social educational institutions to participate in the continuing education of accountants, constantly enrich the content of continuing education, innovate the ways of continuing education, integrate the resources of continuing education, improve the quality of continuing education, and gradually form a new pattern of continuing education of accountants with the planning guidance of government departments, the active participation of social units and the support and supervision of employers.
Article 5 Accounting personnel have the right to participate in continuing education and the obligation to receive continuing education.
Article 6 The object of continuing education for accountants is those who have obtained the qualification of accounting practice.
Persons who have obtained the qualification of accounting practice shall begin to participate in continuing education in the year following the qualification, and obtain the required credits within the specified time. management system
Article 7 The Ministry of Finance shall be responsible for the following matters concerning the management of continuing education of accounting personnel throughout the country:
(a) to formulate a national continuing education plan for accounting personnel;
(2) Formulating a national continuing education system for accountants;
(three) to formulate the focus of continuing education for accounting personnel throughout the country;
(4) Organizing the development, evaluation and recommendation of national key textbooks for continuing accounting education;
(five) the organization of the national accounting personnel continuing education teacher training;
(six) to guide and urge all regions and relevant departments to carry out continuing education for accounting personnel.
Article 8 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 provincial financial departments) shall be responsible for the following matters concerning the management of continuing education of accounting personnel in their respective regions:
(a) according to the national accounting personnel continuing education system, formulate measures for the implementation of continuing education for accounting personnel in this region;
(two) according to the national accounting personnel continuing education plan and work priorities, formulate the local accounting personnel continuing education plan and organize its implementation;
(three) to determine the specific responsibilities and authority of the continuing education management of accounting personnel in financial departments at all levels in the region;
(4) Organizing the recommendation of teaching materials suitable for the continuing education of accountants in the local area, or selecting the national key teaching materials for continuing education of accountants developed and recommended by the Ministry of Finance;
(five) to organize the continuing education and training of accounting personnel in the region and the continuing education and teacher training of accounting personnel;
(six) to guide and supervise the continuing education of accounting personnel in the region, and standardize the continuing education and training market for accounting personnel;
(seven) to supervise and inspect the continuing education of accounting personnel.
Article 9 the Central Committee of the Communist Party of China directly under the authority Affairs Bureau, State Organs Affairs Bureau, General Logistics Department of China People's Liberation Army, Logistics Department of Chinese People's Armed Police Force (hereinafter referred to as the central competent unit) and Finance Bureau of Xinjiang Production and Construction Corps are respectively responsible for organizing and implementing the continuing education of accounting personnel in Beijing central unit, China People's Liberation Army system, Chinese People's Armed Police Force system and Finance Bureau of Xinjiang Production and Construction Corps according to the accounting qualification management system.
The responsibilities of the central competent unit and the Finance Bureau of Xinjiang Production and Construction Corps to manage the continuing education of accounting personnel shall be implemented with reference to Article 8 of these Measures.
Article 10 The unit where accounting personnel work is responsible for organizing and urging accounting personnel of the unit to participate in continuing education.
The unit where the accounting personnel work shall follow the principle of combining education, assessment and use, encourage, support and organize the accounting personnel of the unit to participate in continuing education, ensure the study time and provide necessary learning conditions. content and form
Article 11 The contents of continuing education for accountants mainly include accounting theory, policies and regulations, professional knowledge, skills training and professional ethics.
(a) continuing education in accounting theory, focusing on strengthening the training of basic accounting theory and applied theory, and improving the ability of accounting personnel to guide practice with theory;
(2) Continuing education on policies and regulations, focusing on strengthening the training of accounting regulations and other relevant laws and regulations, and improving the ability of accounting personnel to engage in accounting work according to law;
(3) Continuing education in business knowledge and skills training, focusing on strengthening the training in accounting standards and other professional knowledge, internal control, accounting informatization and other aspects necessary to perform their duties, so as to improve the practical work ability and business skills of accounting personnel;
(4) Continuing education of professional ethics, focusing on strengthening the training of accounting professional ethics and improving the professional ethics level of accounting personnel.
Twelfth accounting personnel can voluntarily choose to participate in the form of continuing education as stipulated in these measures.
Thirteenth forms of continuing education for accounting personnel mainly include:
(a) to participate in the continuing education, teacher training, full-time accounting training and remote network accounting training for accounting personnel organized by the financial department of the local people's government at or above the county level, the central competent unit and the Finance Bureau of Xinjiang Production and Construction Corps (hereinafter referred to as the continuing education management department);
(two) to participate in the accounting full-time training and remote network accounting training organized by the continuing education institutions for accounting personnel announced by the continuing education management department;
(three) to participate in the full-time accounting training and long-distance network accounting training organized by the accounting personnel's unit announced by the continuing education management department;
(four) to participate in the national accounting leading personnel training organized by the Ministry of Finance;
(five) to participate in the quality improvement project training for chief accountants of large and medium-sized enterprises and institutions organized by the Ministry of Finance;
(six) to participate in the training of high-end accounting talents organized by the provincial financial department, the central competent unit and the Finance Bureau of Xinjiang Production and Construction Corps;
(seven) to participate in the continuing education and training of certified public accountants in China;
(eight) to participate in other forms of training organized by the continuing education management department.
The administrative department of continuing education shall, in accordance with the management authority, regularly publish the name of the continuing education institution for accounting personnel or the name of the unit where accounting personnel work.
Article 14 In addition to the forms of continuing education stipulated in Article 13 of these Measures, the forms of continuing education for accountants also include:
(a) to participate in the national accounting leading talent examination organized by the Ministry of Finance, and the high-end accounting talent examination organized by the provincial financial department, the central competent unit and the Finance Bureau of Xinjiang Production and Construction Corps;
(two) to participate in the professional and technical qualification examination of accounting and auditing, as well as the examination of certified public accountants, certified asset appraisers and certified tax agents;
(three) to participate in accounting education recognized by the national education administrative department;
(four) to undertake accounting research projects of continuing education management departments or accounting academic groups recognized by them, or to publish accounting papers in domestic economic management newspapers with unified number (CN);
(5) Publicly publishing accounting books;
(six) to participate in the accounting knowledge contest organized or recognized by the financial department at or above the provincial level, the central competent unit and the Finance Bureau of Xinjiang Production and Construction Corps;
(seven) other forms recognized by the administrative department of continuing education.
Fifteenth the content of continuing education for accountants should be based on the requirements of accountants, and the teaching methods such as lectures, research, cases, simulation and experience should be comprehensively used to improve the training effect and quality.
Sixteenth continuing education management departments should actively promote online education, distance education, audio-visual education and other ways to improve the information level of accounting personnel's continuing education teaching and management. Credit adjustment
Seventeenth accounting personnel to participate in continuing education to take the credit system management, to participate in continuing education to get no less than 24 credits each year.
Credits earned by accountants participating in continuing education are valid nationwide.
Eighteenth accounting personnel to participate in the form of continuing education as stipulated in Article thirteenth of these measures, the calculation standard of continuing education credits is as follows:
(a) to participate in continuing education teacher training, full-time accounting training and remote network accounting training organized by the continuing education management department, and pass the examination or assessment, and each class hour is converted into 1 credit;
(2) Those who participate in off-the-job accounting training and remote network accounting training organized by accounting personnel continuing education institutions announced by the continuing education management department and pass the examination or assessment are converted into 1 credit/class hour;
(3) Those who participate in off-the-job accounting training and remote network accounting training organized by the accounting personnel's unit announced by the administrative department of continuing education and pass the examination or assessment are converted into 1 credit/class hour;
(four) to participate in the training of national accounting leaders organized by the Ministry of Finance, and pass the examination or assessment, and each class hour is converted into 1 credit;
(five) to participate in the quality improvement project training for chief accountants of large and medium-sized enterprises and institutions organized by the Ministry of Finance, and pass the examination or assessment, and each class hour is converted into 1 credit;
(six) to participate in the high-end accounting personnel training organized by the provincial finance department, the central competent unit and the Finance Bureau of Xinjiang Production and Construction Corps, and pass the examination or assessment, and each class hour is converted into 1 credit;
(seven) to participate in the continuing education and training of certified public accountants in China confirmed by the Institute of Certified Public Accountants, converted into 1 credit/hour.
Nineteenth accounting personnel to participate in the form of continuing education as stipulated in Article fourteenth of these measures, the calculation standard of continuing education credits is as follows:
(a) to participate in the national accounting leading talent examination organized by the Ministry of Finance, and the high-end accounting talent examination organized by the provincial financial department, the central competent unit and the Finance Bureau of Xinjiang Production and Construction Corps, and the accepted person will be converted into 24 credits;
(two) to participate in the professional and technical qualification examination of accounting and auditing, as well as the examination of certified public accountants, certified asset appraisers and certified tax agents, and each pass of the examination is converted into 24 credits;
(three) to participate in accounting education recognized by the administrative department of education of the state, and to pass the examination or assessment of a learning subject in that year, which is converted into 24 credits;
(four) independently undertake accounting research projects of continuing education management departments or accounting academic groups recognized by them, and each research project is converted into 24 credits; In cooperation with others, the first author of each research topic will receive 24 credits, and each other will receive 12 credits;
(five) independently publish accounting papers in domestic economic and management newspapers with uniform numbers, and each paper is converted into 24 credits; Co-publishing with others, the first author of each paper will get 24 credits, and other authors will get 12 credits each;
(6) Independent and publicly published accounting books, each of which is 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;
(seven) to participate in the accounting knowledge contest of the financial department at or above the provincial level, the central competent unit, the Finance Bureau of Xinjiang Production and Construction Corps or its commendation organization, and the results are qualified or commended, which is converted into 24 credits.
The credits obtained by accounting personnel participating in continuing education are valid in the current year and may not be carried forward to the next year.
Article 20 Accounting personnel who fail to complete continuing education according to the provisions after transferring their posts and registering within the jurisdiction of the provincial finance department, the central competent unit and the Finance Bureau of Xinjiang Production and Construction Corps shall be dealt with according to the situation:
(1) If an accountant fails to complete the continuing education in the previous year according to the regulations, he shall complete the continuing education in the previous year at the transfer place before going through the formalities for transferring the accounting qualification.
(two) if the accountant fails to complete the continuing education in the current year as required, the transfer place shall be indicated in the transfer registration form. After the transfer, the accountant shall complete the continuing education in the current year at the transfer place.
Twenty-first accounting personnel to participate in continuing education institutions for accounting personnel who have not been announced by the continuing education management department, the continuing education management department shall not register continuing education matters for them.
Accounting personnel participate in the continuing education of accounting personnel organized by the accounting personnel's unit without the announcement of the continuing education management department, and the continuing education management department does not register continuing education matters for them. Institutional management
Twenty-second continuing education management departments should strengthen the construction of continuing education institutions for accounting personnel, and build a continuing education system for accounting personnel with clear division of labor, complementary advantages, reasonable layout and orderly competition.
The continuing education of accounting personnel should give full play to the main channel role of educational resources such as National Accounting Institute, China Accounting Correspondence School, Accounting Society, Chief Accountants Association, financial departments of local people's governments at or above the county level and accounting personnel training bases (centers) of central competent units, and encourage and guide institutions of higher learning, scientific research institutes and other units to participate in the continuing education of accounting personnel.
Twenty-third accounting personnel continuing education institutions must meet the following conditions:
(1) Having teaching places and facilities suitable for training;
(2) Having a contingent of teachers and management force suitable for undertaking the training work;
(three) to formulate a sound teaching and training plan, management system and other related systems;
(four) to be able to complete the training tasks undertaken and ensure the quality of training;
(five) in accordance with the provisions of relevant laws and regulations.
Twenty-fourth accounting personnel continuing education institutions should improve the training methods, scientifically set the training contents, strengthen the teaching management, improve the teaching level and ensure the training quality according to the planning and work priorities of accounting personnel continuing education.
Twenty-fifth accounting personnel continuing education institutions should establish and improve the accounting personnel continuing education and training files, truthfully record the continuing education of accounting personnel, and submit relevant information to the local continuing education management department in time after the training. Teachers and teaching materials
Twenty-sixth teachers of continuing education institutions for accountants should have good professional ethics, high level of theory and policy, solid professional knowledge base, certain practical work experience, master modern education and training theories and methods, and be competent for teaching and scientific research.
Twenty-seventh continuing education management departments should strengthen the construction of continuing education textbooks for accounting personnel, and gradually form a continuing education textbook system for accounting personnel to meet the needs of continuing education for accounting personnel.
Twenty-eighth accounting personnel continuing education textbook construction should adhere to the combination of development and utilization, and enhance the pertinence and practicality of textbook development. Advocate the socialization of the development of continuing education textbooks for accountants, and encourage the competent departments and units in society to participate in the compilation of continuing education textbooks for accountants in accordance with the unified planning and work priorities of continuing education for accountants.
Twenty-ninth continuing education management departments should strengthen the management and supervision of the compilation, evaluation, recommendation, publication, distribution and use of continuing education textbooks for accountants.
Thirtieth any department, unit or individual shall not force the sale or tying of continuing education textbooks for accountants. Supervision and inspection
Thirty-first accounting personnel continuing education management to implement the registration system.
Accounting personnel for continuing education registration, through the following two ways:
(a) accounting personnel to participate in continuing education after passing the examination or assessment, should be within 3 months to the accounting qualification certificate, relevant certification materials to the continuing education management department for continuing education registration;
(2) The administrative department of continuing education shall handle the registration of continuing education for accountants according to the published information of continuing education for accountants submitted by the institution of continuing education for accountants or the unit where accountants work.
The administrative department of continuing education shall establish and improve the information system of accounting personnel's employment files, and truthfully record the continuing education of accounting personnel.
Thirty-second accounting personnel due to sick leave, work abroad, maternity and other reasons can not complete continuing education in the same year and obtain the required credits, it should provide reasonable proof. After the examination and confirmation by the continuing education management department, the credits that have not been obtained may be postponed to the next year.
Thirty-third continuing education management departments should strengthen the supervision and inspection of accounting personnel's continuing education, and take the results of supervision and inspection as one of the bases for accounting personnel to participate in the selection of advanced accounting personnel and issue honorary certificates for accounting personnel.
The administrative department of continuing education shall order the accounting personnel who have not participated in continuing education or have not obtained the required credits to make corrections within a time limit.
Thirty-fourth continuing education management departments should regularly check and evaluate the local continuing education institutions for accounting personnel.
Thirty-fifth accounting personnel continuing education institutions shall not have the following acts:
(a) take false, fraudulent and other improper means to attract students;
(two) in the name of continuing education for accounting personnel, organize domestic and foreign public travel or other high-consumption activities;
(three) in violation of the relevant provisions of the state, the training certificate related to the continuing education of accounting personnel is issued without authorization;
(four) in the name of continuing education of accounting personnel, charging fees or not training.
Thirty-sixth continuing education management departments should take the continuing education of accounting personnel in all units as the content of checking the implementation of the Accounting Law and the accounting qualification examination. Supplementary rules
Thirty-seventh provincial financial departments, central competent units and the Finance Bureau of Xinjiang Production and Construction Corps may formulate specific implementation measures according to these measures and report them to the Ministry of Finance for the record.
Article 38 These Measures shall come into force as of 20 13 10 1. The Regulations on Continuing Education for Accountants (Caishui [2006] 1 19) issued by the Ministry of Finance on October 20th, 2006 shall be abolished at the same time.