The specific contents of continuing education and training of accounting certificates in Guangdong Province are as follows:

First, training objectives

The continuing education and training of accounting certificate holders and holders will be entered into the accounting personnel management information system.

Second, the training content

In 20 14 years, the contents of continuing education and training for enterprise certified personnel mainly include accounting standards for business enterprises and accounting standards for small businesses. The training contents of certified personnel in administrative institutions mainly include Accounting System of Administrative Institutions, Accounting System of Administrative Institutions, Internal Control Standard of Administrative Institutions, etc. Other holders choose to participate in the training of accounting standards for business enterprises and accounting standards for small businesses or accounting systems for public institutions, accounting systems for administrative institutions and internal control standards for administrative institutions.

The task of continuing education and training for accountants in 20 14 should be completed before the end of 20 14.

Three. Training materials

It is suggested to use the Accounting Standards for Business Enterprises, Accounting Standards for Small Enterprises, Accounting System for Public Institutions, Accounting System for Administrative Institutions and Internal Control Standards for Administrative Institutions compiled by the Ministry of Finance with corresponding explanations or explanations.

Fourth, training methods.

Flexible use of face-to-face training, distance education and other ways to carry out continuing education. In accordance with the principle of territorial management of accounting qualification certificates, continuing education and training units approved by the financial departments at the city and county levels are responsible for classification. If you choose distance education, the online learning time is 24 hours; Those who choose face-to-face training will attend the training course for 3 days.

Verb (abbreviation of verb) training requirements

(1) Requirements for holders and related units.

The holder should actively participate in the continuing education of accounting personnel, constantly update their knowledge and improve their accounting ability. The holder's unit shall support, urge and organize the holder of this unit to participate in continuing education, ensure the learning time and provide necessary learning conditions.

(2) Requirements for the financial sector.

1. Strict examination and approval system. Institutions of continuing education for accountants shall meet the relevant requirements of the Regulations of the Ministry of Finance on Continuing Education for Accountants. The financial department of the county (city, district) shall announce the continuing education and training institutions of local accountants to the public through the website of the financial department and accept social supervision. The financial departments of counties (cities, districts) are requested to report the local list of continuing education and training institutions for accountants to the Municipal Finance Bureau (Accounting Office) before the end of 20 14 and 10.

2. Strengthen supervision and assessment. Mainly responsible for the inspection and supervision of training units, urge training units to establish and improve relevant management systems, maintain training order, and implement quantitative index assessment; For training units that recruit students by false or fraudulent means, the training quality can not be guaranteed, and the training effect is poor, their accreditation qualifications shall be cancelled according to law; Supervision and training units shall not forcibly sell other training materials that are inconsistent with the training content.

3. Actively promote distance education. Counties (cities, districts) should create conditions, promote distance education as soon as possible, and improve the information level of continuing education and teaching of local accountants and accounting management.

(3) Requirements for training units.

1. It is necessary to establish a strict training management system and a student file management system, and earnestly carry out training according to relevant requirements.

2 to obtain the approval of the price department for training fees, and collect training fees in strict accordance with the prescribed charging standards.

3. Evaluate the trainees of each training course, understand their opinions and suggestions on the training effect, continuously improve the training level and ensure the training quality.

4. Before the start of each training course, report the training plan (including the number of trainees, training schedule, charging standard, list of teaching teachers, etc.). ) to the finance department. After each training 10 days, provide the evaluation and qualified trainees list to the financial department. The legal person of the training unit is responsible for the authenticity of the roster of qualified students.

5. Special requirements of the distance training module:

(1) The distance continuing education network operates independently to ensure the smooth flow of the network;

(2) Update the contents of continuing education and training in time according to the requirements of the financial department;

(3) Do a good job in consulting services related to online learning;

(4) There are institutional measures to ensure the safety of online learning funds.