沪(hu)财(cai)会〔2023〕3号
区县(xian)民(min)♛政(zheng)部门(men)局(ju)、市民(min)政(zheng)部门(men)督查局(ju)、市出纳会计业务综上监管公共(gong)事务服务中心:
给出《武(wu)汉市(shi)(shi)税务(wu)(wu)会(hui)计(ji)学(xue)(xue)技术(shu)(shu)应(ying)(ying)用(yong)工(gong)艺(yi)技术(shu)(shu)应(ying)(ying)用(yong)技术(shu)(shu)应(ying)(ying)用(yong)工(gong)艺(yi)员(yuan)工(gon✱g)接着(zhe)文(wen)化幼(you)小(xiao)衔接实现(xian)(xian)无(wu)法(fa)》(沪财发〔2018〕3号,下面统称《实现(xian)(xian)无(wu)法(fa)》)和《税务(wu)(wu)会(hui)计(ji)学(xue)(xue)员(yuan)工(gong)接着(zhe)文(wen)化幼(you)小(xiao)衔接技术(shu)(shu)应(ying)(ying)用(yong)工(gong)艺(yi)技术(shu)(shu)应(ying)(ying)用(yong)项目(mu)指(zhi)导书(2030年(nian)版)》(税务(ജwu)(wu)会(hui)计(ji)〔2022〕35号)规范,现(xian)(xian)将集体实施202两年(nian)多武(wu)汉市(shi)(shi)税务(wu)(wu)会(hui)计(ji)学(xue)(xue)技术(shu)(shu)应(ying)(ying)用(yong)工(gong)艺(yi)技术(shu)(shu)应(ying)(ying)用(yong)技术(shu)(shu)应(ying)(ying)用(yong)工(gong)艺(yi)员(yuan)工(gong)接着(zhe)文(wen)化幼(you)小(xiao)衔接的关与方(fang)式方(fang)法(fa)的通知(zhi)如表:
一、重(zhong)新教育学校超范围
本市范围内ꦡ行(xing)政机关(guan)、企业(ye)、事(shi)业(ye)单位以及社会(hui)(hui)团(tuan)体等(deng)单位具有会(hui)(hui)计(ji)专业(ye)技术(shu)资(zi)格的(de)人(ren)(ren)员,或(huo)不具有会(hui)(hui)计(ji)专业(ye)技术(shu)资(zi)格但从事(shi)会(hui)(hui)计(ji)工作的(de)人(ren)(ren)员(以下统称“会(hui)(hui)计(ji)人(ren)(ren)员”),均应参加2023年会(hui)(hui)计(ji)人(ren)(ren)员继续教育。尚未完成(cheng)信息(xi)登记的(de)人(ren)(ren)员,应首先完成(cheng)会(hui)(hui)计(ji)人(ren)(ren)员信息(xi)登记。
本通知模板所称“财(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)人(ren)(ren)(ren)(ren)实(shi)(shi)(shi)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)操(cao)作(zuo)(zuo)”例如:财(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)人(ren)(ren)(ren)(ren);稽(ji)核;股本、基金负债(zhai)和(he)持有者利益(yi)(净股本)的(de)财(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)人(ren)(ren)(ren)(ren)计(ji)(ji)算(suan)(suan);效益(yi)、花销(费用(yong)支出(chu) )的(de)财(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)人(ren)(ren)(ren)(ren)计(ji)(ji)算(suan)(suan);企业财(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)人(ren)(ren)(ren)(ren)結果(政府机(ji)关成本预算(suan)(suan)继续执行結果)的(de)财(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)人(ren)(ren)(ren)(ren)计(ji)(ji)算(suan)(suan);企业财(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)人(ren)(ren)(ren)(ren)财(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)人(ren)(ren)(ren)(ren)实(shi)(shi)(shi)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)意(yi)见书(部门预算(suan)(suan)意(yi)见书)定编;财(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)人(ren)(ren)(ren)(ren)实(shi)(shi)(shi)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)监(jian)察;财(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)人(ren)(ren)(ren)(ren)实(shi)(shi)(shi)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)系统(tong)内财(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)人(ren)(ren)(ren)(ren)实(shi)(shi)(shi)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)事档案经(jing)营和(he)的(de)财(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)人(ren)(ren)(ren)(ren)实(shi)(shi)(shi)务(wu)♋(wu)(wu)(wu)(wu)(wu)(wu)操(cao)作(zuo)(zuo)。机(ji)关单位财(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)人(ren)(ren)(ren)(ren)实(shi)(shi)(shi)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)系统(tong)责(ze)任人(ren)(ren)(ren)(ren)人(ren)(ren)(ren)(ren)(财(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)人(ren)(ren)(ren)(ren)实(shi)(shi)(shi)务(wu)(wu)(wu)(wu)(wu൲)(wu)(wu)操(cao)作(zuo)(zuo)员(yuan)工(gong)(gong)人(ren)(ren)(ren)(ren))和(he)总财(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)人(ren)(ren)(ren)(ren)实(shi)(shi)(shi)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)师也(ye)专属(shu)去做财(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)人(ren)(ren)(ren)(ren)实(shi)(shi)(shi)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)操(cao)作(zuo)(zuo)的(de)工(gong)(gong)人(ren)(ren)(ren)(ren)。
二、不断培养风格
会(hu♔i)计人员(yuan)可参(can)加《实施(shi)办法》第十二条(tiao)和第十三条(tiao)规定的(de)任(ren)一继续教(jiao)育(yu)形(xing)式并取得相应学分。2023年会(hui)计人员(yuan)继续教(jiao)育(yu)原则上采用(yong)网络(luo)形(xing)式进行,网络(luo)机(ji)构名单将(jiang)通过上海市财(cai)政局网站(zhan)公布。
为加强民政(zheng)性(xing)费用管(guan)(guan)理会议(yi)制度,持续时(shi)间(jian)带(dai)动要点工(gong)厂(chang)深化认真落推(tui)进工(gong)工(gong)厂(chang)财税(shui)管(guan)(guan)理财税(shui)管(guan)(guan)理行为准则、关键(jian)措施加强外部掌控会议(yi)制度建没和(he)(he)施工(gong🌠),各掌管(guan)(guan)民政(zheng)性(xing)行业(ye)能够 按照其需用聚集(ji)本片区(qu)大部分(fen)民政(zheng)事(shi)业(ye)性(xing)机构和(he)(he)要点国家工(gong)厂(chang)团体(ti)品牌的财税(shui)管(guan)(guan)理财税(shui)管(guan)(guan)理人员管(guan)(guan)理深入(ru)推(tui)进有对应性(xing)的面(mian)授培(pei)养学(xue)(xue)习。各掌管(guan)(guan)民政(zheng)性(xing)行业(ye)聚集(ji)深入(ru)推(tui)进面(mian)授培(pei)养学(xue)(xue)习的关键(jian)条件🐻以下:
1. 报备年(nian)度面(mian)授(shou)(shou)培(pei)(pei)(pei)训(xun)(xun)(xun)方(fang)案(an)。组(zu)织开展面(mian)授(shou)(shou)培(pei)(pei)(pei)训(xun)(xun)(xun)的主管财(cai)政部门(men),应(ying)于5月31日前(qian)将(jiang)2023年(nian)度面(mian)授(shou)(shou)培(pei)(pei)(pei)训(xun)(xun)(xun)方(fang)案(an)(内(nei)容至少应(ying)包括:培(pei)(pei)(pei)训(xun)(xun)(xun)对象、培(pei)(pei)(pei)训(xun)(xun)(xun)内(nei)容、授(shou)(shou🗹)课师资(zi)、培(pei)(pei)(pei)训(xun)(xun)(xun)人数、培(pei)(pei)(pei)训(xun)(xun)(xun)时间、经费来(lai)源等)报市(shi)局会计处备案(an)。未报备的面(mian)授(shou)(shou)培(pei)(pei)(pei)训(xun)(xun)(xun),相关参(can)训(xun)(xun)(xun)人员的继续教育事项市(shi)局不予(yu)登记。面(mian)授(shou)(shou)培(pei)(pei)(pei)训(xun)(xun)(xun)费用应(ying)通过预算经费安排解决,原则(ze)上不得向学员个人收费。
2. 报(bao)送开班(ban)(ban)信息(xi)(xi)🐎。每(mei)一面授培(pei)训(xun)(xun)班(ban)(ban)开班(🔜ban)(ban)前,主管财政部(bu)门应(ying)至(zhi)(zhi)少(shao)提前10个工作日(ri)向市(shi)局会计处报(bao)送开班(ban)(ban)信息(xi)(xi)(内(nei)容(rong)至(zhi)(zhi)少(shao)应(ying)包(bao)括(kuo):培(pei)训(xun)(xun)时间、培(pei)训(xun)(xun)地址、培(pei)训(xun)(xun)主题、授课(ke)师资、课(ke)程安(an)排、培(pei)训(xun)(xun)人(ren)数(shu)等),市(shi)局会计处将采取(qu)不(bu)同方式(shi)方法对培(pei)训(xun)(xun)组织实施(shi)情况进行监督抽查。
3. 报送(song)(song)培(pei)训(xun)学(xue)(xue)员信(xin)息。每一面授培(pei)训(xun)结束10个工作日内(nei),主管财(cai)政部门(men)应向市局会计(ji)处报送(song)(song)培(pei)训(xun)总(zong)结和实(shi)际参训(xun)人员信(xin)息表(信(xin)息表应为excel格式,字段名(ming)称依(yi)次为:有效身(shen)份证件号、姓名(ming)、完(wan)成学(xue)(xue)习(xi)时间、学(xue)(xue)习(xi)内(nei)容(rong)、所属财(cai)政部门(men)、培(pei)训(xun)机构(gou)、培(pei)训(xun)机构(gou)代码(ma)、年(nian)度(du)、通过方式、公需科目(mu)学(xue)(xue)分(fen)(fen)、专业(ye)科目(mu)学(xue)(xue)分(fen)(fen)、总(zong)学(xue)(xue)分(fen)(fen)、备注),经审(shen)核抽(chou)查(cha)后由市局会计(ji)处统一办(ban)理(li)继续教育事项(xiang)登(deng)记。2023年(nian)12月31日前未报送(song)(song)培(pei)训(xun)总(zong)结和学(xue)(xue)员信(xin)息或(huo)经审(ꦺshen)核抽(chou)查(cha)不(bu)符合要求的,市局会计(ji)处将不(bu)再(zai)受理(li)。
三、立即教学学分绩点及(ji)的内容
2023年(nian)会(hui)计人员继续教(jiao)育内容(rong)分(fen)(fen)(fen)为专(zhua🍬n)业科目(mu)和公需科目(mu)。会(hui)计人员每年(nian)参加继续教(jiao)育取得的学(xue)分(fen)(fen)(fen)应不少于90 学(xue)分(fen)(fen)(fen),且(qie)专(zhuan)业科目(mu)学(xue)分(fen)(fen)(fen)一般(ban)不少于总学(xue)分(fen)(fen)(fen)的三分(fen)(fen)(fen)之二(🐈er)。
1.专(zhuan)(zhuan)(zhuan)业科目(mu)。专(zhuan)(zhuan)(zhuan)业科目(mu)分(fen)为(wei)专(zhuan)(zhuan)(zhuan)业通识知(zhi)识、专(zhuan)(zhuan)(zhuan)业核心(xin)知(zhi)识和(he)专(zhuan)(zhuan)(zhuan)业拓展知(zhi)识三个类别,并(bing)分(fen)别初级(ji)(ji)、中(zhong)级(ji)(ji)和(he)高(gao)级(ji)(ji)设置学习内(nei)容。2023年重点内(nei)容是新近发布和(he)实施的企业会(hui)(hui)(hui)计(ji)准则、政(zheng)府(fu)会(hui)(hui)(hui)计(ji)准则制(zhi)度(du)、管(guan)理(li)会(hui)(hui)(hui)计(ji)应用指引、内(nei)部控制(zhi)规范、会(hui)(hui)(hui)计(ji)信(xin)息化技术、相(xiang)关财政(zheng)政(zheng)策、预算绩(ji)效管(guan)理(li)、行政(zheng)事(shi)业单(dan)位(wei)资产管(guan)理(li)、税(shui)收及税(shui)收征管(guan)政(zheng)策、会(hui)(hui)(hui)计(ji)人(ren)员(yuan)(yuan)管(guan)理(li)和(he)诚信(xin)建设制(zhi)度(du)、反(fan)电(dian)信(xin)诈骗知(zhi)识等。网络(luo)继(ji)续教育选(xuan)课(ke)采(cai)用“就(jiu)高(gao)不就(jiu)低”的原(yuan)则,即低层(ceng)(ceng)级(ji)(ji)会(hui)(hui)(hui)计(ji)人(ren)员(yuan)🌊(yuan)可选(xuan)择(ze)高(gao)层(ceng)(ceng)级(ji)(ji)专(zhuan)(zhuan)(zhuan)业科目(mu),高(gao)层(ceng)(ceng)级(ji)(ji)会(hui)(hui)(hui)计(ji)人(ren)员(yuan)(yuan)不得选(xuan)择(ze)低层(ceng)(ceng)级(ji)(ji)专(zhuan)(zhuan)(zhuan)业科目(mu)。
2.公需管(guan)理费(fei)用(yong)(yong)。公需管(guan)理费(fei)用(yong)(yong)具体內容主要包括政治学(xue)基(ji)本原理、价值取向思想道德、成本法🌃律条文法规标准、外部经(jing)济社会成本基(ji)本原理和国家政策、意式讯息枝术(shu)和互(hu)下载客户端络网内容、语言表达辅助工具、文化产(chan)业(ye)教(jiao)养内容等。
2023年一(yi)直教肓会(hui)计(ji)科(ke)目必(bi)具体情ꦛ况见(jian)附注,可供(gong)选用的(de)会(hui)计(ji)科(ke)目必(bi)以各无(wu)线网络培圳平(ping)台颁布(bu)的(de)学习清淡为界。
四、周期让
2023年本市会计人员继续教育网(wang)络(luo)报名和学习原则(ze)上应在202𝓀3年3月(yue)1日至12月(yue)31日完成。
会(hui)计人(ren)员可在完(wan)成继(ji)续教(jiao)育并(bing)通过测试的(de)15个工(gon꧑g)作日后,登录上海(hai)市财政局网站♓查询本人(ren)继(ji)续教(jiao)育记录。
五、收费标准安(an)全(quan)管理
&nꦦbsp; 会计实务(wu)已(yi)经(jing)文化(hua)教育手(shou)机网络单位须公(gong)开性收取任(ren)何(he)人(ren)费(fei)用规范标准,不准已(yi)乱收取任(ren)何(he)人(ren)费(fei)用,不准已(yi)搭售(shꦛou)一(yi)些(xie)任(ren)何(he)人(ren)培训课程和产品。
六、岗位的(de)要(yao)求(qiu)
(一)做好(hao)对(dui)已经教导培训(xun)机构的综合(he)评(ping)估风险(xian)༒管(gua♕n)控
各(ge)主(zhu)管(guan)道不需要部门管(guan)理应跟(gen)据(ju)《推进(jin)方式》约定,增(zeng)(zeng)加对仍(reng)在(zai)教(jiao)(jiao)肓(huang)组织前(qian)提、事与(yu)事先的(de)(de)全(quan)阶段综和(he)(he)安全(quan)监(jian)管(guan),带动上课线产品质量(liang)(liang)和(he)(he)售(shou)后(hou)精准(zhun)服务(wu)线产品质量(liang)(liang)的(de)(de)综和(he)(he)测(ce)评;增(zeng)(zeng)加财(cai)(ඣcai)务(wu)学科员工仍(reng)在(zai)教(jiao)(jiao)肓(huang)新的(de)(de)政(zheng)策宣讲,带动咨询精准(zhun)服务(wu)售(shou)后(hou)精准(zhun)服务(wu)和(he)(he)新的(de)(de)政(zheng)策说明,加强监(jian)督各(ge)企业要重视财(cai)(cai)务ܫ(wu)学科员工仍(reng)在(zai)教(jiao)(jiao)肓(huang)上班,着力保(bao)险财(cai)(cai)务(wu)学科员工前(qian)往参加仍(reng)在(zai)教(jiao)(jiao)肓(huang)的(de)(de)优惠权益(yi)。
(二)直接明确(que)申办持续学前教育特(te)别注(zhu)意登(deng)记表
各主(zhu)管财政部(bu)门应严(yan)格(ge)按照《实施办法》的要求(qiu)办理会(hui)计人员(yuan)继(ji)续教育(yu)事项登记,督促(cu)会(hui)计继(ji)续教育(yu)机构及(ji)时反(fan)馈已完(wa🌊n)成测(ce)试学(xue)员(yuan)的相(xiang)关信息并进行严(yan)格(ge)审(shen)核,确保测(ce)试合格(ge)后10个工作(zuo)日内办理完(wan)成继(ji)续教育(yu)事项登记。
天津市财政资金局
2023年2月2日