滬財會〔2023〕3號
明確提出民政(zheng)局(ju)、市(shi)民政(z🎃heng)輔導(dao)局(ju)、市(shi)財務部門(men)核算(suan)終(zhong)合治理事物中心的(de):
按照《西安市財(cai)(cai)務(wu)(wu)(wu)會(hui)(hui)計(ji)實(shi)務(wu)(wu)(wu)師職(zhi)業 的(de)技能相(xiang)(xiang)關(guan)的(de)專(zhuan)業人(ren)員再(zai)培(pei)養(yang)(yang)快(kuai)速執(zhi)行有(you)效的(de)方法(fa)》(滬財(cai)(cai)發〔2018〕6號,有(you)以下(xi💎a)簡(ji𓂃an)單來(lai)說(shuo)就是《快(kuai)速執(zhi)行有(you)效的(de)方法(fa)》)和《財(cai)(cai)務(wu)(wu)(wu)會(hui)(hui)計(ji)實(shi)務(wu)(wu)(wu)師相(xiang)(xiang)關(guan)的(de)專(zhuan)業人(ren)員再(zai)培(pei)養(yang)(yang)職(zhi)業 管理費用指導意見(2023-5年版)》(會(hui)(hui)計(ji)實(shi)務(wu)(wu)(wu)〔2022〕35號)歸定(ding),現將策劃 開發2023-5年西安市財(cai)(cai)務(wu)(wu)(wu)會(hui)(hui)計(ji)實(shi)務(wu)(wu)(wu)師職(zhi)業 的(de)技能相(xiang)(xiang)關(guan)的(de)專(zhuan)業人(ren)員再(zai)培(pei)養(yang)(yang)的(de)關(guan)與方式方法(fa)通知(zhi)格式有(you)以下(xia):
一、再培訓空間
本市范圍內行政機(ji)關、企業、事(shi)業單(dan)位🔯以(yi)及社會團(tuan)體等(deng)單(dan)位具有會計(ji)(ji)專業技術資格(ge)的(de)人(ren)(ren)員(yuan),或不具有會計(ji)(ji)專業🌠技術資格(ge)但從事(shi)會計(ji)(ji)工(gong)作的(de)人(ren)(ren)員(yuan)(以(yi)下統(tong)稱“會計(ji)(ji)人(ren)(ren)員(yuan)”),均應參加2023年會計(ji)(ji)人(ren)(ren)員(yuan)繼(ji)續(xu)教育。尚未完成信息(xi)登記(ji)的(de)人(ren)(ren)員(yuan),應首(shou)先完成會計(ji)(ji)人(ren)(ren)員(yuan)信息(xi)登記(ji)。
本(ben)溫馨提示(shi)所稱“出(chu)(chu)納(na)(na)(na)部(bu)(bu)(bu)做(zuo)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)(zuo)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)(zuo)員(yuan)(yuan)(yuan)上(shang)班”分為:出(chu)(chu)納(na)(na)(na);稽核;固定資源(yuan)、過負(fu)債的(de)和(he)很多者合法權利(凈固定資源(yuan))的(de)結算(suan)(suan)(suan);納(🦩na)(na)(na)入、成本(ben)(其(qi)(qi)它(ta)(ta)支出(chu)(chu))的(de)結算(suan)(suan)(suan);出(chu)(chu)納(na)(na)(na)部(bu)(bu)(bu)成就(相(xiang)關(guan)部(bu)(bu)(bu)門概預(yu)算(suan)(suan)(suan)運行結果)的(de)結算(suan)(suan)(suan);出(chu)(chu)納(na)(na)(na)部(bu)(bu)(bu)出(chu)(chu)納(na)(na)(na)部(bu)(bu)(bu)做(zuo)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)(zuo)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)(zuo)員(yuan)(yuan)(yuan)匯報(bao)書(預(yu)算(suan)(suan)(suan)匯報(bao)書)織造;出(chu)(chu)納(na)(na)(na)部(bu)(bu)(bu)做(zuo)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)(zuo)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)(zuo)員(yuan)(yuan)(yuan)督查(cha);出(chu)(chu)納(na)(na)(na)部(bu)(bu)(bu)做(zuo)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)(zuo)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)(zuo)員(yuan)(yuan)(yuan)裝(zhuang)置(zhi)內出(chu)(chu)納(na)(na)(na)部(bu)(bu)(bu)做(zuo)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)(zuo)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)(zuo)員(yuan)(yuan)(yuan)電子檔(dang)案經營和(he)其(qi)(qi)它(ta)(ta)出(chu)(chu)納(na)(na)(na)部(bu)(bu)(bu)做(zuo)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)(zuo)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)(zuo)員(yuan)(yuan)(yuan)上(shang)班。公(gong)司(si)出(chu)(chu)納(na)(na)(na)部(bu)(bu)(bu)做(zuo)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)(zuo)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)(zuo)員(yuan)(yuan)(yuan)裝(zhuang)置(zhi)責(ze)任人人(出(chu)(chu)納(na)(na)(na)部(bu)(bu)(bu)做(zuo)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)(zuo)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)(zuo)員(yuan)(yuan)(yuan)經理做(zuo)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)(z✨uo)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)(zuo)員(yuan)(yuan)(yuan))和(he)總出(chu)(chu)納(na)(na)(na)部(bu)(bu)(bu)做(zuo)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)(zuo)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)(zuo)員(yuan)(yuan)(yuan)師也歸屬于開展(zhan)出(chu)(chu)納(na)(na)(na)部(bu)(bu)(bu)做(zuo)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)(zuo)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)(zuo)員(yuan)(yuan)(yuan)上(shang)班的(de)做(zuo)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)(zuo)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)(zuo)員(yuan)(yuan)(yuan)。
二(er)、再文化教育(yu)結構
會計人員(yuan)可參加《實(shi)施辦(ban)法》第十二條和(he)第十三(san)條規定的任一繼續教育(yu)形式并取得相應學分。2023年會計人員(yuan)繼續教育(yu)原則上采用(yong)網絡形式進(jin)行,網絡機構名單將通過上海市(shi)財(c𒅌ai)政局𒁏網站公布。
為增幅(fu)不必須(xu)要(yao)(yao)資金估算工作管理,快(kuai)速(su)助(zhu)推關(guan)鍵性中小型(xing)工廠(chang)深入群(qun)眾貫(guan)徹(che)落實(shi)(shi)試(shi)行(xing)中小型(xing)工廠(chang)人工原則(ze)、應用增幅(fu)外(wai)部(bu)(bu)操作系(xi)統(tong)開發和(he)試(shi)行(xing),各(ge)領(ling)導(dao)不必須(𒊎xu)要(yao)(yao)資金職(zhi)能行(xing)政部(bu)(bu)門就(jiu)能夠依(yi)照必須(xu)要(yao)(yao)結構本(ben)管轄區這部(bu)(bu)分人事行(xing)政部(bu)(bu)門教育事業(ye)廠(chang)家(jia)和(he)關(guan)鍵性集體所有制中小型(xing)工廠(chang)實(shi)(shi)業(ye)裝(zhuang)修公司(si)的人工員工實(shi)(shi)施(shi)(shi)有針性欲望性的面授教學。各(ge)領(ling)導(dao)不必須(xu)要(yao)(yao)資金職(zhi)能行(xing)政部(bu)(bu)門結構實(shi)(shi)施(shi)(shi)面授教學的詳細的要(yao)(yao)求(qiu)以下:
1. 報備年度(du)面授(shou)培(pei)訓(xun)(xun)方案(an)。組(zu)織開展面授(shou)培(pei)訓(xun)(xun)的(de)主(zhu)管財政部門,應(ying)于5月31日前將(jiang🌺)2023年度(du)面授(shou)培(pei)訓(xun)(xun)方案(an)(內(nei)容(rong)至少應(ying)包括:培(pei)訓(xun)(xun)對象、培(pei)訓(xun)(xun)內(nei)容(rong)、授(shou)課師資(zi)、培(pei)訓(xun)(xun)人數、培(pei)訓(xun)(xun)時間、經費(fei)來源等)報市局會計處(chu)備案(an)。未(wei)報備的(de)面授(shou)培(pei)訓(xun)(xun),相關參訓(xun)(xun)人員的(de)繼(ji)續教育事項市局不予🔯登記。面授(shou)培(pei)訓(xun)(xun)費(fei)用應(ying)通過(guo)預(yu)算(suan)經費(fei)安排(pai)解決,原則上不得向學員個人收費(fei)。
2. 報送開(kai)(kai)班(ban)(ban)信息。每(mei)一面授培訓(xun)班(ban)(ban)開(kai)(kai)班(ban)(ban)前,主管財政部門應至少提前10個工作日向(xiang)市局(ju)(ju)會計處(chu)報送開(kai)(kai)班(ban)(ban)信息(內容(rong)至少應包括(kuo):培訓(xun)時間(jian)、培訓(xun)地(di)址、培訓(꧃xun)主題、授⛎課師資、課程安排、培訓(xun)人數等),市局(ju)(ju)會計處(chu)將(jiang)采取(qu)不同方式方法對(dui)培訓(xun)組織(zhi)實施情況進行監督抽查。
3. 報送(song)培(pei)(pei)訓學(xue)(xue)員(yuan)(yuan)信(xin)息(xi)。每一面授培(pei)(pei)訓結(jie)束10個工作日(ri)內,主管ღ財政部門應向市局會計(ji)(ji)處報送(song)培(pei)(pei)訓總(zong)結(jie)和(he)(he)實(shi)際(ji)參訓♛人員(yuan)(yuan)信(xin)息(xi)表(biao)(信(xin)息(xi)表(biao)應為excel格式(shi),字段名(ming)(ming)稱依次為:有效身份證(zheng)件(jian)號、姓名(ming)(ming)、完(wan)成(cheng)學(xue)(xue)習(xi)時(shi)間、學(xue)(xue)習(xi)內容(rong)、所屬財政部門、培(pei)(pei)訓機構、培(pei)(pei)訓機構代碼、年度、通過方式(shi)、公需(xu)科(ke)目學(xue)(xue)分、專業科(ke)目學(xue)(xue)分、總(zong)學(xue)(xue)分、備注),經(jing)審(shen)核(he)抽查后(hou)由市局會計(ji)(ji)處統一辦理(li)繼續教(jiao)育事項登(deng)記。2023年12月31日(ri)前(qian)未報送(song)培(pei)(pei)訓總(zong)結(jie)和(he)(he)學(xue)(xue)員(yuan)(yuan)信(xin)息(xi)或經(jing)審(shen)核(he)抽查不符合(he)要(yao)求的,市局會計(ji)(ji)處將不再受(shou)理(li)。
三、延續幼(you)小銜接(jie)學分(fen)制及的內容
2023年會計人員(yuan)繼續教(jiao)育內容分為專(zhuan)業科目(mu)和公需科目(mu)。會計人員(yuan)每年參加繼續教(jiao)育取(qu)得的學(xue)分應不(bu)少于90 學(xue)分,且專🤪(zhuan)業科目(mu)學(xue)分一般(ban)不(bu)少于總學(xue)分的三分之二(er)。
1.專(zhuan)(zhuan)業(ye)科目(mu)。專(zhuan)(zhuan)業(ye)科目🍌(mu)分為專(zhuan)(zhuan)業(ye)通識知識、專(zhuan)(zhuan)業(ye)核心知識和專(zhuan)(zhuan)業(ye)拓展(zhan)知識三個類別,并分別初級(ji)(ji)(ji)、中級(ji)(ji)(ji)和高級(ji)(ji)(ji)設(she)置(zhi)學習(xi)內容(rong)(rong)。2023年重點內容(rong)(rong)是新(xin)近發布和實(shi)施的企業(ye)會(hui)計(ji)準則、政府會(hui)計(ji)準則制(zhi)度(du)、管(guan)(guan)理會(hui)計(ji)應用指(zhi)引、內部控制(zhi)規范、會(hui)計(ji)信(xin)息化(hua)技術(shu)、相關財政政策、預(yu)算績(ji)效管(guan)(guan)理、行政事(shi)業(ye)單位資產(chan)管(guan)(guan)理、稅收及稅收征(zheng)管(guan)(guan)政策、會(hui)計(ji)人員管(guan)(guan)理和誠信(xin)建設(she)制(zhi)度(du)、反電信(xin)詐騙知識等。網絡繼續教育選課采用“就高不(bu)就低”的原(yuan)則,即(ji)低層(ceng)級(ji)(ji)(ji)會(hui)計(ji)人員可選擇高層(ceng)級(ji)(ji)(ji)專(zhuan)(zhuan)業(ye)科目(mu),高層(ceng)級(ji)(ji)(ji)會(hui)計(ji)人員不(bu)得選擇低層(ceng)級(ji)(ji)(ji)專(zhuan)(zhuan)業(ye)科目(mu)。
2.公需幾個會計(ji)專(zhuan)業(ye)科目(🥂mu)。公需幾個會計(ji)專(zhuan)業(ye)科目(mu)主要內容包(bao)含政(zheng)治生(sheng)活(huo)概念(nian)、思想上思想道德、生(sheng)活(huo)性民法法律、大體(ti)上生(sheng)活(huo)性概念(nian)和(he)新政(zheng)🔯策、當代資料(liao)枝術(shu)和(he)智能互接入基(ji)(ji)礎小知識(shi)(shi)、語言方法、藝術(shu)談吐基(ji)(ji)礎小知識(shi)(shi)等。
2023年接(jie)著(zhu)培(pei)養幾(ji)個會(hui)計課目具體情況見郵件(jian)附件(jian),可供使用♍的幾(ji)個會(hui)計課目以(yi)各網格(ge)技(ji)術培(pei)訓系統宣布的學習明細單(dan)為標準(zhun)。
四、精力制定
2023年本市會計(ji)人員繼續教(jiao)育網絡報名和學習原則上(shang)應在2023年3月1日至12月31日完成ꩵ(cheng)。
會計人員可(ke)在(zai✃)完成繼續教育(yu)并通(tong)過測試的15個工作日后,登(deng)錄上海市財政局網站查詢本人繼續教育(yu)記(ji)🔯錄。
五、扣費方法
會(hui)計業(ye)務仍在文化教育系統公(gong)司應(ying)當按(an)照公(gong)開透(tou)明付(fu)費基(ji)準,不(bu)了(le)亂ꦉ付(fu)費,不(bu)了(le)搭售(shou)相關任(ren)意技術(shu)和進口商品。
六、事情(qing)條(tiao)件
(一)增(zeng)進對依然(ran)幼教設備(bei)的融合行業管理(li)
各負(fu)責(ze)財政預算方(fang)(fang)應依(yi)照(zhao)《進行(xing)心(xin)思(si)》約(yue)定,繼讀(du)(du)增強(qiang)對繼讀(du)(du)教(jiao)學學校(xiao)醫療機構(gou)前(qian)(qian)期、事結合完事后的全整個過程全方(fang)(fang)位的監管機構(gou),最(zui)好教(jiao)研(yan)高水(shui)平和(he)貼心(xin)服(fu)務(wu)(wu)有效保(bao)障(zhangꦜ)了高水(shui)平的全方(fang)(fang)位的評詁;繼讀(du)(du)增強(qiang)會計(ji)業(ye)(ye)務(wu)(wu)業(ye)(ye)務(wu)(wu)學工做(zuo)工做(zuo)員繼讀(du)(du)教(jiao)學學校(xiao)稅收新政策宣講,最(zui)好了解和(he)咨詢貼心(xin)服(fu)務(wu)(wu)有效保(bao)障(zhang)了和(he)稅收新政策釋意,檢(jian)查督促(cu)各方(fang)(fang)要重(zhong)視會計(ji)業(ye)(ye)務(wu)(wu)業(ye)(ye)務(wu)(wu)學工做(zuo)工做(zuo)員繼讀(du)(du)教(jiao)學學校(xiao)工做(zuo),真正有效保(bao)障(zhang)了會計(ji)業(ye)(ye)務(wu)(wu)業(ye)(ye)務(wu)(wu)學工做(zuo)工做(zuo)員前(qian)(qian)往(wang)參加繼讀(du)(du)教(jiao)學學校(xiao)的財產權利。
(二)直接(jie)確切辦(ban)好依(yi)然學校事(shi)由登記表
各(ge)主管財(caꦑi)政部(bu)門應嚴(yan)格按(an)🅘照《實施辦法》的要求辦理會(hui)計(ji)人員繼續教(jiao)育事項(xiang)登記,督促會(hui)計(ji)繼續教(jiao)育機構及(ji)時反饋已完成測試學(xue)員的相關信息并進(jin)行嚴(yan)格審(shen)核,確保測試合(he)格后(hou)10個工作日內辦理完成繼續教(jiao)育事項(xiang)登記。
傷害市財政部門局
2023年2月(yue)2日