滬財會〔2023〕3號
各(ge)縣區民政局、市民政督(du)查局、市財務操作會計業(ye)務綜♏(zong)合性操作工作中心站:
只能根據《深(shen)圳市核(he)算實(shi)務專注枝(zhi)術工(gong)作(zuo)人數(shu)依(yi)然的教育教學(xue)(xue)輔(fu)導(dao)具體(ti)實(shi)行(xing)土具體(ti)辦(ban)法(fa)》(滬(hu🌌)財發(fa)〔2018〕1號,下面的簡(jian)稱英文《具體(ti)實(shi)行(xing)土具體(ti)辦(ban)法(fa)》)和《核(he)算實(shi)務工(gong)作(zuo)人數(shu)依(yi)然的教育教學(xue)(xue)輔(fu)導(dao)專注學(xue)(xue)科手冊(2020年(nian)版)》(財稅〔2022〕35號)明文規定,現將集(ji)體(ti)做好(hao)202四年(nian)深(shen)圳市核(he)算實(shi)務專注枝(zhi)術工(gong)作(zuo)人數(shu)依(yi)然的教育教學(xue)(xue)輔(fu)導(dao)的光于裝修細(xi)節告知下面的:
一、依(yi)然基礎(chu)教育領(ling)域
本市(shi)范圍內行政(zheng)機關、企(qi)業(ye)、事業(ye)單位(wei)以及☂社會(hui)團體等(deng)單位(wei)具(ju)有會(hui)計(ji)專業(ye)技(ji)術資格的人(ren)員,或不(bu)具(ju)有會(hui)計(ji)專業(ye)技(ji)術資格但從事會(hui)計(ji)工作的人(ren)員(以下統稱“會(hui)計(ji)人(ren)員”),均應參(can)加2023年(nian)會(hui)計(ji)人(ren)員繼續教育。尚(shang)未完成(cheng)信息(xi)登記的人(ren)員,應首先完成(cheng)會(hui)計(ji)人(ren)員信息(xi)登記。
本(ben)(ben)(ben)(ben)控制所稱“成本(ben)(ben)(ben)(ben)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工做”包含:財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)經營部門(men)出納;稽核;股本(ben)(ben)(ben)(ben)、負債率和(he)持有人財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)產(chan)權(凈股本(ben)(ben)(ben)(ben))的(de)分(fen)攤;工資、服務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)費(付出)的(de)分(fen)攤;財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)經營部門(men)成就(政府部財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)政預(yu)算(suan)繼續執行結局)的(de)分(fen)攤;財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)經營部門(men)成本(ben)(ben)(ben)(ben)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)評(ping)估檢測(ce)結果(預(yu)算(suan)評(ping)估檢測(ce)結果)制定;成本(ben)(ben)(ben)(ben)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)監(jian)督檢查;成本(ben)(ben)(ben)(ben)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)設備內成本(ben)(ben)(ben)(ben)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)♏(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)檔案資料(liao)經營和(he)某個成本(ben)(ben)(ben)(ben)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工做。方成本(ben)(ben)(ben)(ben)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)設備復雜人(成本(ben)(ben)(ben)(ben)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)領班人員(yuan)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li))和(he)總(zong)成本(ben)(ben)(ben)(ben)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)也是考證掛靠成本(ben)(ben)(ben)(ben)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工做的(de)人員(yuan)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)。
二(er)、接(jie)著教育學(xue)校(xiao)結構(gou)
會計人員可參加(jia)《實(shi)施(shi)辦法》第(di)(di)💮十(shi)二條和(he)第(di)(di)十(shi)三條規定的(de)任一繼續(xu)教育形(xing)式(shi)并取(qu)得相應學(xue)分。2023年會計人員繼續(xu)教育原則上(shang)采用網絡形(xing)式(shi)進行,網絡機(ji)構名單將通過上(shang)海(hai)市(shi)財政局網൩站公布。
為(wei)增強國(guo)(guo)庫(ku)成本(ben)預算(suan)監管,繼續引領重心(xin)品(pin)(pin)牌深(shen)入(ru)到貫徹落實情況(kuang)實現(xian)品(pin)(pin)牌財(cai)務(wu)工(gong)作(zuo)人員(yuan)原則、提(ti)高思想認(ren)識增強聚(ju)集結構抑制管理制基礎建設(she)和(he)實現(xian),各主觀(guan)道(dao)國(guo)(guo)庫(ku)行業(ye)(ye)(ye)(ye)(ye)還可(ke)以(yi)會按照(zhao)必須要(yao) 聚(ju)集本(ben)市轄區位(wei)置(zhi)財(cai)政資金事業(ye)(ye)(ye)(ye)(ye)上的標準(zhun)和(he)重心(xin)國(guo)(guo)有制品(pin)(pin)牌集團企業(ye)(ye)(ye)(ye)(ye)企業🥂(ye)(ye)(ye)(ye)(ye)的財(cai)務(wu)工(gong)作(zuo)人員(yuan)工(gong)作(zuo)人員(yuan)深(shen)入(ru)推(tui)進有根(gen)據性(xing)的面授(shou)專(zhuan)業(ye)(ye)(ye)(ye)(ye)專(zhuan)業(ye)(ye)(ye)(ye)(ye)培訓。各主觀(guan)道(dao)國(guo)(guo)庫(ku)行業(ye)(ye)(ye)(ye)(ye)聚(ju)集深(shen)入(ru)推(tui)進面授(shou)專(zhuan)業(ye)(ye)(ye)(ye)(ye)專(zhuan)業(ye)(ye)(ye)(ye)(ye)培訓的具(ju)體情況(kuang)的要(yao)求內(nei)容如(ruꦬ)下:
1. 報備(bei)(bei)年(nian)度面(mian)授(shou)培(pei)💜(pei)訓(xun)(xun)方(fang)案。組(zu)織(zhi)開展面(mian)授(shou)培(pei)(pei)訓(xun)(xun)的(de)(de)主管財政部門,應于5月31日前將(jiang)2023年(nian)度面(mian)授(shou)培(pei)(pei)訓(xun)(xun)方(fang)案(內容至少應包括(kuo):培(pei)(pei)訓(xun)(xun)對象、培(pei)(pei)訓(xun)(xun)內容、授(shou)課師資(zi)、培(pei)(pei)訓(xun)(xun)人(ren)數、培(pei)(pei)訓(xun)(xun)時(shi)間、經費(fei)(fei)來(lai)源等)報市(shi)局會計(ji)處備(bei)(bei)案♊。未(wei)報備(bei)(bei)的(de)(de)面(mian)授(shou)培(pei)(pei)訓(xun)(xun),相關(guan)參訓(xun)(xun)人(ren)員(yuan)的(de)(de)繼(ji)續教育事項市(shi)局不予登記。面(mian)授(shou)培(pei)(pei)訓(xun)(xun)費(fei)(fei)用應通過預算經費(fei)(fei)安排解決(jue),原則上不得(de)向(xiang)學員(yuan)個(ge)人(ren)收費(fei)(fei)。
2. 報送開班(ban)信(xin)息。每一面授培訓(xun)(xun)班(ban)開班(ban)前(qian),主(zhu)(zhu)管財政部門應(ying)至少(shao)提前(qian)10個工作日向市(shi)局會計(ji)處報送開班(ban)信🐭(xin)息(內容至少(shao)應(ying)包括:培訓(xun)(xun)時間、培訓(xun)(xun)地(di)址、培訓(xun)(xun)主(zhu)(zhu)題、授課(ke)師(shi)資、課(ke)程安排、培訓(xun)(xun)人數(shu)等),市(shi)局會計(ji)處將采(cai)取不同方(fang)式(shi)方(fang)法對培訓(xun)(xun)組織實施(shi)情況進行監(jian)督抽(chou)查。
3. 報(bao)(bao)送(song)(song)培(pei)(pei)訓(xun)學(xue)(xue)(xue)員信(xin)(xin)息(xi)。每(mei)一面授(shou)培(pei)(pei)訓(xun)結束10個工(gong)作日內(nei),主管財(cai)政部(bu)門應向市(shi)局會(hui)計處報(bao)(bao)送(song)(song)培(pei)(pei)訓(xun)總結和實際(ji)參訓(xun)人員信(xin)(xin)息(xi)表(信(xin)(xin)息(xi)表應為excel格式,字段名稱依次(ci)為:有效身份證件(jꦐian)號、姓名、完成學(xue)(xue)(xue)習時間、學(xue)(xue)(xue)習內(nei)容、所屬財(cai)政部(bu)門、培(pei)(pei)訓(xun)機構(gou)(gou)、培(pei)(pei)訓(xun)機構(gou)(gou)代碼、年度、通(tong)過方(fang)式、公需科(ke)目(mu)學(xue)(xue)(xue)分(fen)、專業科(ke)目(mu)學(xue)(xue)(xue)分(fen)、總學(xue✤)(xue)(xue)分(fen)、備注(zhu)),經審(shen)核(he)(he)抽查后(hou)由市(shi)局會(hui)計處統(tong)一辦理繼續(xu)教(jiao)育事項登(deng)記。2023年12月(yue)31日前未報(bao)(bao)送(song)(song)培(pei)(pei)訓(xun)總結和學(xue)(xue)(xue)員信(xin)(xin)息(xi)或經審(shen)核(he)(he)抽查不符(fu)合要求的,市(shi)局會(hui)計處將不再受理。
三(san)、延續(xu)教育教學績點(dian)及文(wen)章
2023年會計人員繼(ji)續(xu)教育內(nei)容分(fen)(fen)為專業科(ke)目和公需(xu)科🌟(ke)目。會計人員每年參加繼(ji)續(xu)教育取得(de)的學(xue)分(fen)(fen)應(ying)不少于90 學(xue)分(fen)(fen),且專業科(ke)目學(xue)分(🦂fen)(fen)一般(ban)不少于總學(xue)分(fen)(fen)的三分(fen)(fen)之二(er)。
1.專(zhuan)業科(ke)(ke)目。專(zhuan)業科(ke)(ke)目分為專(zhuan)業通識知(zhi)識、專(zhuan)業核心知(zhi)識和(he)專(zhuan)業拓展知(zhi)識三個類別♕,并分別初級(ji)、中級(ji)和(he)高(gao)級(ji)設置學習內(nei)容。2023年重點內(nei)容是新近(jin)發(fa)布和(he)實施的企(qi)業會(hui)計(ji)(ji)準則(ze)、政(zheng)(zheng)府(fu)會(hui)計(ji)(ji)準則(ze)制度(du)、管(guan)(guan)理(li)(li)會(hui)計(ji)(ji)應(ying)用指引(yin)、內(nei)部(bu)控制規(gui)范、會(hui)計(ji)(ji)信(xin)息化技術、相關(guan)財政(zheng)(zheng)政(zheng)(zheng)策、預算(suan)績(ji)效管(guan)(guan)理(li)(li)、行政(zheng)(zheng)事業單位資(zi)產(chan)管(guan)(guan)理(li)(li)、稅(shui)收(shou)及稅(shui)收(shou)征管(guan)(guan)政(zheng)(zheng)策、會(hui)計(ji)(ji)人員管(guan)(guan)理(li)(li)和(he)誠信(xin)建(jian)設制度(du)、反電信(xin)詐(zha)騙(pian)知(zhi)識等(deng)。網(wang)絡繼續教(jiao)育選課(ke)采(cai)用“就(jiu)高(gao)不就(jiu)低”的原則(ze),即低層級(ji)會(hui)計(ji)(ji)人員可選擇高(gao)層級(ji)專(zhuan)業科(ke)(ke)目,高(gao)層級(ji)會(hui)計(ji)(ji)人員不得選擇低層級(ji)專(zhuan)業科(ke)(ke)目。
2.公需幾(ji)個會計(ji)科目(mu)表(biao)(biao)。公需幾(ji)個會計(ji)科目(mu)表(biao)(biao)是指東(dong)西(xi)是指政冶認(ren)(ren)識論(lun)體系(xi)、認(ren)(ren)識論(lun)道德、條(tiao)件增長法法律法規大全、宏觀新(xin)政策條(tiao)件增長認(ren)(ren)識論(lun)體系(xi)和(he)新(xin)政策、現今個人信息技藝和(he)﷽智能互下載客戶端小內容、語種產品、學(xue)歷(li)素(su)養小內容等。
&❀nbsp; 2023年重新幼(you)教課目詳細附注,可供選(xuan)購的課目以各數(shu)據網絡培圳平臺(tai)公布了(le)的學習匯總表來算。
四、準確時間好
2023年本市會計人員繼續教育網(wang)絡報名和學習原(yuan)🀅則上應在2023年3月1日(ri)至12月31日(ri)完成。
會(huꦕi)計人(ren)員可(ke)在(zai)完成繼(ji)(ji)續教育(yu)并通過(guo)測試的15個(ge)工(gong)作日后,登錄上(shang)海市財(cai)政局網站查(cha)詢本人(ren)繼(ji)(ji)續教育(yu)記(ji)錄。
五、收取(qu)費用管理方法
人(ren)工馬上培訓網絡信息(xi)構(gou)造(zao)需要三公開收取標準的,不(bu)應(ying)亂收取,不(bu)應(ying)搭(da)售(shou)一些不(bu)管什(shen)么在(zai)線課程和商♚品是(shi)。
六、崗位規范要求
(一)強化對一直的(de)教(jiao)育組織機構的(de)標準化安全監管(guan)
各管理者財(cai)(cai)(cai)政(zheng)局職能(neng)(neng)部門應按照其《施(shi)工土辦法》規定(ding),大(da)力(li)立即加強對以(yi)(yi)后(hou)(hou)的(de)(de)培養(yang)(yang)貸款(kuan)機構前(qian)提、事中合(he)賬(zhang)之后(hou)(hou)的(de)(de)全時候綜(zong)(zong)上管控(kong),做到位培訓(xun)品質和(he)貼(t🏅ie)心(xin)(xin)功能(neng)(neng)品質的(de)(de)綜(zong)(zong)上考核(he);大(da)力(li)立即加強財(cai)(cai)(cai)會(hui)成(cheng)員管理以(yi)(yi)后(hou)(hou)的(de)(de)培養(yang)(yang)制度(du)宣講,做到位管理咨詢貼(tie)心(xin)(xin)功能(neng)(neng)和(he)制度(du)解釋一下,監督和(he)促進各機關單位高度(du)重(zhong)視(shi)財(cai)(cai)(cai)會(hui)成(cheng)員管理以(yi)(yi)后(hou)(hou)的(de)(de)培養(yang)(yang)工作(zuo)上,具體措施(shi)基本保障(zhang)財(cai)(cai)(cai)會(hui)成(cheng)員管理加入以(yi)(yi)后(hou)(hou)的(de)(de)培養(yang)(yang)的(de)(de)財(cai)(cai)(cai)產權(quan)利。
(二)及時的準確(que)的辦理手(shou)續隨(sui)時幼教重大事項來訪登記
各主管(guan)財政部(bu)門應嚴格按照(zhaღo)《實施(shi)辦(ban)法(fa)》的要求辦(ban)理會計(ji)人員(yuan)繼(ji)續教育(yu)(yu)事(shi)項登記(ji),督ꦗ(du)促會計(ji)繼(ji)續教育(yu)(yu)機構及時反饋已完成測試學(xue)員(yuan)的相關信(xin)息并(bing)進行嚴格審核,確保測試合(he)格后10個工作日內(nei)辦(ban)理完成繼(ji)續教育(yu)(yu)事(shi)項登記(ji)。
廣州市財政局局
2023年2月2日