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20 19 measures for the implementation of continuing education for accounting professionals in Jiangsu province
Su Cai Gui [20 18] No.22

Provincial ministries, commissions, offices, departments and bureaus, provincial units, districts and cities, Kunshan City, Taixing City, Shuyang County Finance Bureau, Human Resources and Social Security Bureau:

In order to standardize the continuing education of accounting professionals in our province and improve the professional ethics and professional level of accounting team, according to the Accounting Law of People's Republic of China (PRC), the Regulations of the Ministry of Finance and Ministry of Human Resources and Social Security on Continuing Education of Accounting Professionals (Cai Shui [20 18] 10), combined with the reality of Jiangsu Province, the Provincial Department of Finance

Jiangsu Provincial Department of Finance Jiangsu Provincial Department of Labor Resources and Social Security

20 19 1.2

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Measures for the implementation of continuing education for accounting professionals and technicians in Jiangsu Province

Chapter I General Provisions

Article 1 In order to standardize the management of continuing education of accounting professionals and technicians, and improve the professional ethics and professional level of accounting teams, these Measures are formulated in accordance with the Accounting Law of People's Republic of China (PRC) and the Regulations of the Ministry of Finance and Ministry of Human Resources and Social Security on Continuing Education of Accounting Professionals and Technicians (Cai Shui [2065] 10), combined with the actual situation in Jiangsu.

Article 2 These Measures shall apply to the continuing education of personnel with accounting professional and technical qualifications in the administrative organs, enterprises, institutions, social organizations and other organizations (hereinafter referred to as units) of this province, 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).

Article 3 The continuing education of accounting professionals and technicians must closely combine the requirements of economic and social development and the development of accounting industry, make overall plans, strengthen services, pay attention to quality, and cultivate a group of junior accounting talents with skilled accounting operation skills, who can accurately and objectively keep accounts, settle accounts and submit accounts; Cultivate a group of middle-level accounting talents with comprehensive analysis ability and can participate in management and decision-making; Cultivate a group of advanced accounting management talents who are professional and profound, familiar with international practices, meet the requirements of market economy and have strong comprehensive analysis and decision-making ability, and provide talent guarantee and intellectual support for the economic, social and accounting industry development in our province.

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. Grasp the development trend of accounting industry and the basic requirements of accounting professionals, highlight the improvement of accounting professionals' professional ability, and guide accounting professionals 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 professional and technical personnel is geared to accounting professional and technical personnel, so as to comprehensively improve the overall quality of accounting professional and technical personnel and further improve their knowledge structure.

(3) Strengthen guidance and innovate mechanisms. On the premise of overall planning, we should make effective use of all educational resources, guide social educational institutions to participate in the continuing education of accounting professionals and technicians, constantly enrich the content of continuing education, innovate the ways of continuing education, integrate continuing education resources, improve the quality of continuing education, and gradually form a new pattern of continuing education of accounting professionals and technicians with the guidance of government departments, the active participation of social units and the support and supervision of employers.

Article 5 The employing unit shall guarantee the right of accounting professionals and technicians 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 Persons who have obtained the professional and technical qualification of accounting shall begin to participate in continuing education in the year when they have obtained the professional and technical qualification of 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 II Management System

Article 7 The management of continuing education for accounting professionals and technicians follows the principle of unified leadership and hierarchical management. The continuing education of accounting professionals and technicians in provincial administrative institutions in Ningbu is managed by the Provincial Department of Finance, and other units are managed by the local financial department according to the principle of territoriality. According to the national regulations on the continuing education of accounting professionals, the Jiangsu Provincial Department of Finance and the Department of Human Resources and Social Security have formulated the implementation measures for the continuing education of accounting professionals in the province. Guide and supervise the continuing education of accounting professionals in the province, and standardize the continuing education and training market for accounting professionals; Supervise and inspect the continuing education of accounting professional and technical personnel in the province.

Eighth Jiangsu Provincial Department of Finance is responsible for the overall planning, macro guidance, coordination services, supervision and inspection of the continuing education of accounting professionals in the province, including:

(a) according to the national accounting professional and technical personnel continuing education plan and work priorities, to develop the province's accounting professional and technical personnel continuing education plan and organize the implementation;

(two) to determine the specific responsibilities and authority of the continuing education management of accounting professional and technical personnel in the financial departments at all levels in the province;

(three) to organize the development or determination of a network platform suitable for the continuing education and management of accounting professionals in the province;

(four) to organize the continuing education and training of accounting professional and technical personnel in the province.

Article 9 The Municipal and County (city) Finance Bureau and the Human Resources and Social Security Bureau are responsible for the management of continuing education of accounting professionals in the local area, and the financial department is responsible for the implementation of specific work, including:

(a) the financial sector to formulate specific measures for the implementation of continuing education in the region, the organization of continuing education and training in the region;

(two) the financial sector to do a good job in the local unit accounting professional and technical personnel continuing education and training of the audit, confirmation, registration and file management;

(3) The financial department shall formulate detailed rules for the management of continuing education and training institutions for accounting professionals in the region, and manage qualified continuing education and training institutions for accounting professionals;

(four) to manage and guide the continuing education of accounting professionals in the region, and to guide and supervise the standardized operation of the continuing education and training market for accounting professionals;

(five) to assist the Provincial Department of Finance and the Provincial People's Social Welfare Department in other management work of continuing education for accounting professionals and technicians.

Article 10 The unit to which the accounting professional and technical personnel belong shall be responsible for organizing and urging the accounting professional and technical personnel of the unit to participate in continuing education in accordance with the principle of territoriality.

Units that organize the continuing education of accounting professional and technical personnel by themselves shall report to the financial department at or above the county level.

The unit where the accounting professional and technical personnel work shall follow the principle of combining education, assessment and use, encourage, support and organize the accounting professional and technical personnel of the unit to participate in continuing education, ensure the learning time and provide necessary learning conditions.

Chapter III Contents and Forms

Eleventh accounting professional and technical personnel continuing education includes public needs 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 Provincial Department of Finance shall, in accordance with the published guidelines for public and professional subjects of continuing education, guide the continuing education content of accounting professionals and technicians in the province in conjunction with the Provincial People's Social Welfare Department.

Twelfth accounting professional and technical personnel can voluntarily choose the form of continuing education as stipulated in these measures.

Thirteenth forms of continuing education for accounting professional and technical personnel mainly include:

(a) to participate in the online training organized by the continuing education institutions for accounting professionals and technicians determined by the Provincial Department of Finance;

(two) to participate in the continuing education and training of accounting professional and technical personnel, accounting business training, accounting professional meetings, etc. organized by the financial departments and human resources departments at or above the county level;

(three) to participate in the accounting professional training organized by the unit where the accounting professional and technical personnel work, with the consent of the financial department;

(four) to participate in the high-end accounting personnel training organized by the financial department;

(five) to participate in the quality improvement project for chief accountants of large and medium-sized enterprises and institutions organized by the Ministry of Finance and the quality improvement project training for accounting professionals and technicians in Jiangsu Province organized by the Provincial Department of Finance;

(six) to participate in the continuing education and training of certified public accountants, asset appraisers and tax agents;

Article 14 In addition to the forms of continuing education stipulated in Article 13 of these Measures, the forms of continuing education for accounting professionals and technicians also include:

(a) to participate in the national accounting professional and technical qualification examination, as well as certified public accountants, asset appraisers, tax agents and other examinations;

(two) to participate in the accounting degree education recognized by the national education administrative department;

(3) Undertaking accounting research projects of financial departments or industry organizations (academic groups), or publishing accounting papers in domestic economic management newspapers with uniform number (CN);

(4) Publicly publishing accounting books;

(five) to participate in the accounting knowledge contest organized or recognized by the financial department;

(six) other forms recognized by the financial department and the human society department.

Fifteenth courses and teaching methods of continuing education for accounting professionals and technicians should adapt to 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.

Encourage accounting professionals with senior professional titles to actively participate in high-end accounting personnel training and academic activities, and participate in accounting research and paper writing.

Chapter IV Credit Management

Sixteenth accounting professional and technical personnel to participate in continuing education to implement the credit system management, to participate in continuing education to obtain not 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.

Seventeenth accounting professional and technical 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 the continuing education and training of accounting professional and technical personnel, and pass the examination or assessment, each class is converted into 3 credits;

(two) to participate in the high-end accounting personnel training organized by the financial department, and pass the examination or assessment, converted into 90 credits;

(three) to participate in the quality improvement project of chief accountants of large and medium-sized enterprises and institutions organized by the Ministry of Finance and the quality improvement project of accounting professionals and technicians in Jiangsu Province organized by the Provincial Department of Finance, and to pass the examination or assessment, and convert them into 90 credits;

(four) to participate in other high-end accounting personnel training organized or recognized by the financial department, and to pass the examination or assessment, converted into 90 credits;

(five) to participate in the continuing education and training of certified public accountants, asset appraisers and tax agents, and to pass the examination or assessment, it is converted into 90 credits.

Eighteenth accounting professional and technical 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 accounting professional and technical qualification examination, as well as the examination of certified public accountants, asset appraisers and tax agents, and each subject of the examination is converted into 90 credits;

(two) to participate in the accounting professional meeting organized by the continuing education management department, and convert 10 credits every day;

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

(four) independently undertake the accounting research topics of the financial department or its recognized accounting academic groups, and each research topic is converted into 90 credits; In cooperation with others, the first author of each research topic is converted into 90 credits, and the other authors are converted into 60 credits each;

(5) Independent publication of accounting papers in nationally numbered economic and management newspapers, 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 the accounting knowledge contest organized or recognized by the financial department, and convert 90 credits;

(eight) as an executive judge of the evaluation of senior technical titles of accounting majors, with a conversion of 90 credits;

(nine) to participate in high-end forums, seminars and other accounting activities organized or recognized by the financial department, according to the content and quality of the activities, in accordance with the provisions of the activities, 30-90 credits each time.

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

The provincial financial department shall establish an information management system for continuing education of accounting professionals and technicians, and truthfully record the credits obtained by continuing education of accounting professionals and technicians.

Continuing education registration can take the following ways:

(a) accounting professional and technical personnel to participate in continuing education and accounting related examinations organized by the continuing education management department, directly registered by the financial department at or above the county level;

(2) Accounting professionals participate in continuing education organized by accounting continuing education institutions or employers, and the financial departments at or above the county level shall register continuing education matters for accounting professionals according to the continuing education information submitted by accounting continuing education institutions or employers;

(3) Participating in the education of accounting technical secondary school or above recognized by the national education administrative department, and passing the examination or assessment of a certain study subject in that year, you can apply to the financial department at or above the county level for continuing education registration of accounting professionals and technicians with relevant supporting materials in that year; You can also apply to the financial department at or above the county level for one-time registration of continuing education for several years after graduation with a graduation certificate and relevant certification materials that have passed the examination or examination within the learning year after obtaining professional and technical titles;

(4) Accounting professionals and technicians who participate in continuing education in other forms than the above (1) and (2) should log on to the website designated by the financial department at or above the county level during the year, upload relevant certification materials as required, apply for registration of continuing education matters, or apply to the financial department for registration of continuing education matters with relevant certification materials.

Chapter V Institutional Management

Twentieth financial departments should strengthen the construction of continuing education institutions for accounting professionals and technicians, and build a continuing education system for accounting professionals and technicians with clear division of labor, complementary advantages, reasonable layout and orderly competition.

The financial department should actively promote online education, distance education, audio-visual education and other ways to improve the information level of continuing education, teaching and management of accounting professionals.

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.

Twenty-first accounting professional and technical personnel continuing education institutions management:

(a) continuing education and training institutions must also meet the following conditions:

1. Having teaching facilities suitable for undertaking training work, face-to-face education institutions should also have corresponding teaching places, and submit relevant training plans to the local financial department;

2. There are teachers and management forces suitable for undertaking training work;

3. Formulate a perfect teaching and training plan, management system and other relevant systems;

4. Be able to complete the training tasks undertaken and ensure the training quality;

5. Comply with relevant laws and regulations.

(two) network continuing education and training institutions by the provincial unified bidding:

1. The Provincial Department of Finance will regularly determine qualified high-quality online training institutions through government procurement bidding;

2. The financial departments of cities and counties (cities) in the province shall determine the shortlist according to the local actual network training institutions;

3. The Provincial Department of Finance is responsible for regularly publishing the confirmed list of online training institutions and signing access contracts with them. City, county (city) finance department is responsible for selecting one or more online training institutions for cooperation, carrying out online continuing education and training for local accounting professionals and technicians, and conducting daily and annual assessment of online training institutions.

Twenty-second 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.

Twenty-third accounting continuing education institutions shall, in accordance with the principle of combining full-time and part-time jobs, hire business backbones and experts and scholars with rich practical experience and high theoretical level to establish a library of continuing education teachers.

Article 24 An accounting continuing education institution shall establish and improve the files of continuing education and training, truthfully issue the certificates of accounting professionals and technicians who participate in continuing education according to the examination or assessment results, and submit relevant information to the local financial departments at or above the county level in a timely manner as required after the training.

Chapter VI Evaluation and Evaluation

Article 25 The employing unit shall establish an incentive mechanism linking continuing education with the use and promotion of accounting professionals, and take the participation 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 qualifications at the next higher level.

Article 26 The administrative department of continuing education shall strengthen the assessment of the participation of accounting professional and technical personnel in continuing education, and take the assessment results as one of the bases for participating in the examination or evaluation of accounting professional and technical qualifications, the selection of advanced accounting workers and the selection of high-end accounting talents, and incorporate them into their credit information files.

The administrative department of continuing education has the right to order accounting professionals and technicians who have not participated in continuing education or obtained the required credits.

Twenty-seventh accounting professional and technical personnel due to sick leave, work abroad, maternity and other reasons can not complete the continuing education and obtain the required credits, it should provide reasonable proof. With the approval of the financial department, the credits for continuing education that have not been obtained may be postponed to the next year.

Twenty-eighth continuing education management departments should regularly check and evaluate the continuing education institutions of accounting professionals and technicians.

Twenty-ninth accounting professional and technical 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 professionals, organize domestic and foreign public travel or other high-consumption activities;

(3) charging fees in the name of continuing education for accounting professionals or charging fees without training.

Chapter VII Supplementary Provisions

Thirtieth these Measures shall come into force on February 20 19 10. The Implementation Measures for Continuing Education of Accountants in Jiangsu Province (Su Cai Gui [2065 438+05] 18) issued by the Provincial Department of Finance on June 2, 2065438 was abolished at the same time.