滬財會〔2023〕3號
各個區(qu)財(cai)政(zheng)(zheng)支出(chu)資金局、市財(cai)政(zheng)(zheng)支出(chu)資金監(jian)督的工作職🌠能局、市財(cai)務工作🐻會計(ji)師宗合工作事(shi)務性基地:
按(an)照(zhao)《濟南(nan)(nan)市核(heꦑ)算(suan)靠(kao)譜枝術工(gong)作(zuo)職工(gong)持(chi)續幼教制(zhi)(zhi)定一(yi)個(ge)無(wu)法》(滬財發〔2018〕9號,左右簡稱英文(wen)꧙《制(zhi)(zhi)定一(yi)個(ge)無(wu)法》)和《核(he)算(suan)工(gong)作(zuo)職工(gong)持(chi)續幼教靠(kao)譜課目(mu)指(zhi)導意見(明年版)》(核(he)算(suan)〔2022〕35號)中規定,現將(jiang)阻止組織(zhi)開(kai)展202三年濟南(nan)(nan)市核(he)算(suan)靠(kao)譜枝術工(gong)作(zuo)職工(gong)持(chi)續幼教的(de)相(xiang)關的(de)要(yao)點通告下述:
一(yi)、以后教導(dao)比率
本市(shi)范圍內行政機關、企業(ye)、事業(ye)單位以(yi)及社(she)會(hui)團體等單位具有(you)會(hui)計(ji)專業(ye)技術(shu)資格(ge)的人(ren)(ren)員(yuan),或(huo)不(bu)具有(you)會(hui)計(ji)專業(ye)技術(shu)資格(ge)但從事會(hui)計(ji)工作的人(ren)(ren)員(yuan)(以(yi)下統稱(cheng)“會(hui)計(꧟ji)人(ren)(ren)員(yuan)”),均應參加2023年會(hui)計(ji)人(ren)(ren)員(yuan)繼續教育。尚未完成信息(xi)登記的人(ren)(ren)員(yuan),應首先完成會(hui)計(ji)人(ren)(ren)員(yuan)信息(xi)登記。
本(ben)控制所稱“財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)做操(cao)(cao)(cao)作(zuo)”還有(you):稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)出納;稽核;股本(ben)、債務(wu)(wu)(wu)(wu)(wu)(wu)(wu)和那些者功能(凈(jing)股本(ben))的(de)測算(suan)(suan);盈利、手續費(結(jie)余)的(de)測算(suan)(suan);稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)成果展(政(zheng)府機關費用預算(suan)(suan)來(lai)執行的(de)結(jie)果)的(de)測算(suan)(suan);稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(w🅠u)(wu)人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)評估(gu)(竣工(gong)(gong)(gong)(gong)決算(suan)(suan)評估(gu))建制;財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(w❀u)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)執法監督(du);財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)貸(dai)款(kuan)公司內(nei)財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)黨案操(cao)(cao)(cao)作(zuo)和其他的(de)財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)做操(cao)(cao)(cao)作(zuo)。基層單位財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)貸(dai)款(kuan)公司承(cheng)擔(dan)人(ren)(ren)(ren)(財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)部門經(jing)理員(yuan)工(gong)(gong)(gong)(gong))和總財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)師也都(dou)屬于擔(dan)任財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)做操(cao)(cao)(cao)作(zuo)的(de)員(yuan)工(gong)(gong)(gong)(gong)。
二、立刻(ke)的教育樣(yang)式
會(hui)計(ji)人員可參加《實施(shi)辦法(fa)》第十二(er)條和第十三(san)條規定的任一(yi)繼(ji)續教育(yu)形(xing)式(shi)并取得相(xiang)應(ying)學分。2023年(nian)會(hui)計(ji)人員繼(ji)續教育(y♓u)原(yuan)則上采用網絡(luo)形(xing)式(shi)進行,網絡(luo)機構名(ming)單將(jiang)通過上海市(shi)財(cai)政局網站公✅布。
為(wei)強化中(zhong)組(zu)部(bu)(bu)乃至(zhi)每一位員(yuan)(yuan)工估(gu)(gu)算(suan)估(gu)(gu)算(suan)的管理,不間斷推向(xiang)側重的品牌(pai)深入學(xue)習認真(zhen)(zhen)貫(guan)徹(che)進(jin)行(xing)的品牌(pai)會計(ji)實(shi)務(wu)師(shi)基(ji)(ji)本(ben)原則、確實(shi)強化內層調(diao)控考核機制(zhi)基(ji)(ji)礎建設(she)和(he)進(jin)行(xing),各主任(ren)中(zhong)組(zu)部(bu)(bu)乃至(zhi)每一位員(yuan)(yuan)工估(gu)(gu)算(suan)部(bu)(bu)乃至(zhi)每一位員(yuan)(yuan)工應該(gai)表明(ming)規定組(zu)建本(ben)市轄區部(bu)(bu)件財(cai)政支(zhi)出事業(ye)(ye)工業(ye)(ye)企業(ye)(ye)單位工業(ye)(ye)企業(ye)(ye)單位和(he)側重國家的品牌(pai)投資集團單位的會計(ji)實(shi)務(wu)師(shi)考生做好(hao)有真(zhen)(zhen)對性知識的面(mian)授訓練(lian)(lian)。各主任(ren)中(zhong)組(zu)部(bu)(bu)乃至(zhi)每一位員(yuan)(yuan)工估(gu)(gu)算(suan)部(bu)(bu)乃至(zhi)每一位員(yuan)(yuan)工組(zu)建做好(hao)面(mian)授訓練(lian)(lian)的主要規定💟內容如下:
1. 報(bao)備年度(du)面(mian)授(shou)培(pei)訓方案。組織開展面(mian)授(shou)培(pei)訓的(de)主管財政部門,應于5月31日前將2023年度(du)面(mian)授(shou)培(pei)訓方案(內容至少應包括(kuo):培(pei)訓對象、培(pei)訓內容、授(shou)課師資、培(pei)訓人數、培(pei)訓時間、經費(fei)來(lai)源等)報(bao)市局(ju)會計處備案。未(wei)報(bao)備的(de)面(mian)授(shou)培(pei)訓,相關參(can)訓人員的(de)繼續教育(yu)事項市局(ju🌜)不予(yu)登記。面(mian)授(shou)培(pei)訓費(fei)用應通過(guo)預(yu)算經費(fei)安排解(jie)決,原則(ze)上不得(de)向學(xue)員個(ge)人收(shou)費(fei)。
2. 報送開(kai)班信息(xi)💛(xi)。每一面授(shou)培(pei)(pei)訓(xun)班開(kai)班前,主管財政部門應至少(shao)提前10個工作日向(xiang)市局(ju)會(🐻hui)計(ji)處報送開(kai)班信息(xi)(xi)(內容(rong)至少(shao)應包(bao)括:培(pei)(pei)訓(xun)時間、培(pei)(pei)訓(xun)地址、培(pei)(pei)訓(xun)主題(ti)、授(shou)課師資(zi)、課程安(an)排、培(pei)(pei)訓(xun)人數等),市局(ju)會(hui)計(ji)處將采取不同方式方法對培(pei)(pei)訓(xun)組織(zhi)實(shi)施情況進(jin)行監督抽查。
3. 報(bao)(bao)送培(pei)訓(xun)學(xue)員信息(xi)。每一(yi)面(mian)授培(pei)訓(xun)結束10個工作日內(nei),主(zhu)管(guan)財政部(bu)門(men)應向市(shi)局(ju)會計處報(bao)(bao)送培(pei)訓(xun)總(zong)結和(he)實際參(can)訓(xun)人員信息(xi)表(信息(xi)表應為ex꧃cel格式(shi)(shi),字段(duan)名稱(cheng)依次(ci)為:有效身份證件號(hao)、姓(xing)名、完成(cheng)學(xue)習時(shi)間、學(xue)習內(nei)容、所(suo)屬財政部(bu)門(men)、培(pei)訓(xun)機(ji)構、培(pei)訓(xun)機(ji)構代碼(ma)、年度(du)、通過方(fang)式(shi)(shi)、公需科(ke)目學(xue)分、專業(ye)科(ke)目學(xue)分、總(zong)學(xue)分、備注),經(jing)審核(he)抽查后由(you)市(shi)局(ju)會計處統一(yi)辦理繼續教育事(shi)項登(deng)記。2023年12月31日前(qian)未(wei)報(bao)(bao)送培(pei)訓(xun)總(zong)結和(he)學(xue)員信息(xi)或經(jing)審核(he)抽查不(bu)符合要(yao)求(qiu)的(de),市(shi)局(ju)會計處將不(bu)再受理。
三(san)、馬上(shang)文化教育學分績點(dian)及(ji)方面
2023年(nian)會計(ji)(ji)人員繼續教(jiao)育(yu)內容分(fen)為(wei)專業科(ke)(ke)目(mu)和公需科(ke)(ke)目(mu)。會計(ji)(ji)人員每(mei)年(nian)參加繼續教(jiao)育(yu)取得的(de)(de)學(xue)分(fen)應不(bu)少🎉于90 學(xue)分(fen),且專業科(ke)(ke)目(mu)學(xue)分(fen)一般不(bu)少于總學(xue)分(fen)的(de)(de)三分(fen)之二。
1.專(zhuan)業(ye)(ye)(ye)科目(mu)(mu)𝕴。專(zhuan)業(ye)(ye)(ye)科目(mu)(mu)分(fen)為專(zhuan)業(ye)(ye)(ye)通識(shi)知識(shi)、專(zhuan)業(ye)(ye)(ye)核(he)心知識(shi)和(he)專(zhuan)業(ye)(ye)(ye)拓展知識(shi)三個類別(bie),并(bing)分(fen)別(bie)初(chu)級(ji)(ji)、中級(ji)(ji)和(he)高(gao)(gao)級(ji)(ji)設置學(xue)習內(nei)容。2023年重(zhong)點內(nei)容是新近(jin)發布和(he)實施的(de)企業(ye)(ye)(ye)會(hui)(hui)計(ji)準則、政府會(hui)(hui)計(ji)準則制(zhi)度、管(guan)(guan)(guan)理(li)會(hui)(hui)計(ji)應用指引、內(nei)部控制(zhi)規范(fan)、會(hui)(hui)計(ji)信(xin)息化技術、相關財政政策(ce)(ce)、預算績(ji)效管(guan)(guan)(guan)理(li)、行政事(shi)業(ye)(ye)(ye)單位資產(chan)管(guan)(guan)(guan)理(li)、稅(shui)收及(ji)稅(shui)收征管(guan)(guan)(guan)政策(ce)(ce)、會(hui)(hui)計(ji)人員管(guan)(guan)(guan)理(li)和(he)誠信(xin)建設制(﷽zhi)度、反電信(xin)詐(zha)騙知識(shi)等。網絡繼續教(jiao)育選課采用“就高(gao)(gao)不就低(di)”的(de)原則,即低(di)層級(ji)(ji)會(hui)(hui)計(ji)人員可選擇高(gao)(gao)層級(ji)(ji)專(zhuan)業(ye)(ye)(ye)科目(mu)(mu),高(gao)(gao)層級(ji)(ji)會(hui)(hui)計(ji)人員不得選擇低(di)層級(ji)(ji)專(zhuan)業(ye)(ye)(ye)科目(mu)(mu)。
2.公需(xu)會計分類。公需(xu)會計分類最主要信(xin)息內容內容包擴政(zheng)治課(ke)本體(ti)論、思想(xiang)上(shang)思想(xiang)道德、劃算(suan)能力法(fa)規范(fan)、大體(ti)上(shang)劃算(suan)能力本體(ti)論和(he)優(you)惠政(zheng)策、現代化信(xin🀅)息內容技(ji)術和(he)互(hu)連接網信(xin)息與技(ji)能、語言學的(de)工具(ju)、文(wen)化課(ke)修身養性信(xin)息與技(ji)能等。
2023年延續(xu)學校培(pei)訓詳情126郵(you)件,可(ke)供(gong)選(xuan)澤的(de)培(pei)訓以各網(wang)上培(pei)訓教(jiao)育(yu)組織 公布了(le)的(de)培(pei)訓明細清෴單(dan)表(biao)為界。
四、日子具體安排
2023年本市會計人員繼續教育﷽網絡報名(ming)和學習(xi)原則上(shang)應(ying)在(zai)2023年3月(yue)1日至12月(yue)31日完成。
會計人(ren)員可(ke)在完(wan)🐷成ไ繼續教育并通過測(ce)試的(de)15個工作日后,登(deng)錄上海市(shi)財政局網站查詢本(ben)人(ren)繼續教育記錄。
五、價格安全管(guan)理
會計學重新教導網洛部門還🅺是應該(gai)公開性價(jia)格標淮(huai),不能(neng)(neng)亂價(jia)格,不能(neng)(neng)搭售(shou)某(mou🌟)些所以拓展課和(he)商品是。
六、操作讓
(一)帶動對不(bu)斷教育培訓(xun)組織(zhi) 的綜合(he)性(xing)管控
各(ge)領班(ban)財政(zheng)廳部(bu)分應依據《執行方案》規則,帶動(dong)對(dui)已(yi)經(jing)文化(hua)(hua)(hua)文化(hua)(hua)(hua)藝術(shu)(shu)培(pei)(pei)(pei)訓(xun)企業之前、事(shi)采和這(zhe)件(jian)事(shi)以后的(de)全時候整合分析評(ping)(ping)估行業管理(li),了(le)解文化(hua)(hua)(hua)藝術(shu)(shu)培(pei)(pei)(pei)訓(xun)教學(xue)(xue)產品和業務🐼產品的(de)整合分析評(ping)(ping)估分析評(ping)(ping)估;帶動(dong)會計學(xue)(xue)科(ke)師(shi)學(xue)(xue)員已(yi)經(jing)文化(hua)(hua)(hua)文化(hua)(hua)(hua)藝術(shu)(shu)培(pei)(pei)(pei)訓(xun)新政(zheng)策(ce)措施宣講,了(le)解咨詢中(zhong)心業務和新政(zheng)策(ce)措施回答,催促(cu)各(ge)基層單位強(qiang)調(diao)會計學(xue)(xue)科(ke)師(shi)學(xue)(xue)員已(yi)經(jing)文化(hua)(hua)(hua)文化(hua)(hua)(hua)藝術(shu)(shu)培(pei)(pei)(pei)訓(xun)崗位,堅持問題導(dao)向有效保(bao)障(zhang)了(le)會計學(xue)(xue)科(ke)師(shi)學(xue)(xue)員報考(kao)已(yi)經(jing)文化(hua)(hua)(hua)文化(hua)(hua)(hua)藝術(shu)(shu)培(pei)(pei)(pei)訓(xun)的(de)權利。
(二)實時更準網上辦理再繼續文化教育相關事宜(yi)備案
各主管財(cai)政部門應嚴(yan)格(ge)按照《實施辦法》的要(yao)求辦理會計(ji)(ji)人(ren)員繼續(xu)教育事項登記,督促會計(ji)(ji)繼續(xu)教育機構(gou)及時反饋已完成測🌱(ce)(ce)試學(xue)員的相關信(xin)息并進行嚴(yan)格(ge)審核(he),確(que)保測(ce)(ce)試合格(ge)后10個(ge)工作日內辦理完成繼續(xu)教育事項登記。
天津市財政支出局
2023年(nian)2月2日(ri)