根據《上海市(shi)會(hui)計專業(ye)技術人員(yuan)繼續教(jiao)育實(shi)(shi)施辦法(fa)》(滬財發〔2018〕8號,以(yi)下簡稱《實(shi)(shi)施辦法(fa)》)和《會(hui)計人員(yuan)繼續教(j⛄iao)育專業(ye)科目指南(2022年(nian)版)》(滬財會(hui)〔2023〕3號)文件精神,結(jie)合松江(jiang)實(shi)(shi)際,現將2023年(nian)松江(jiang)區會(hu♛i)計專業(ye)技術人員(yuan)繼續教(jiao)育工作通知如下:
一、再教導關鍵字
本區范圍(wei)內行政機關(guan)、企業(ye)、事業(ye)單(dan)位以及(ji)社會團體等單(dan)位具有會計專業(ye)技(ji)術資(zi)格(ge)的(de)(de)人(ren)(ren)員(yuan)(yuaꦇn),或不具有會計專業(ye)技(ji)術資(zi)格(ge)但從事會計工(gong)作的(de)(de)人(ren)(ren)員(yuan)(yuan)(以下統稱“會計人(ren)(ren)員(yuan)(yuan)”),均應參加(jia)2023年會計人(ren)(ren)員(yuan)(yuan)繼續教育。尚未完成(cheng)信(xin)息登記的(de)(de)人(ren)(ren)員(yuan)(yuan),應首(shou)先完成(cheng)會計人(ren)(ren)員(yuan)(yuan)信(xin)息登記。
本(ben)通告所稱(cheng)“稅(shui)(shui)(shui)務(wu)(wu)(💞wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)學(xue)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)做(zuo)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)”還包括:出納(na)員(yuan);稽核;凈(jing)債(zhai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)、過負債(zhai)的(de)(de)和(he)大(da)多數者(zhe)的(de)(de)權益(凈(jing)凈(jing)債(zhai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu))的(de)(de)測算(suan)(suan);純收入、監管費(收支)的(de)(de)測算(suan)(suan);公司稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)重大(da)成就(政(zheng)府部(bu)門(men)工(gong)程(cheng)預算(suan)(suan)實(shi)(shi)(shi)(shi)(shi)(shi)施但是)的(de)(de)測算(suan)(suan);公司稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)學(xue)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)意(yi)見(jian)書(shu)(竣工(gong)決算(suan)(suan)意(yi)見(jian)書(shu))要制定;稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)學(xue)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)開(kai)展;稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)學(xue)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)培(pei)訓部(bu)門(men)內稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)學(xue)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)資料(liao)監管和(he)任何(he)稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)學(xue)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)做(zuo)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)。方稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)學(xue)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)培(pei)訓部(bu)門(men)提供人(稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)學(xue)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)負責師(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi))和(he)總稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)學(xue)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)也專(zhuan)屬考證掛靠稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)學(xue)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)做(zuo)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)師(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)。
二、立即育兒教(jiao)育行駛
會(hui)計人員可參加《實施辦法》第十二條(tiao)和第十三條(tiao)規定的任一(yi)繼(ji)續(xu)教(jiao)(jiao)育(yu)形(xing)(xing)式并(bing)取得(de)相應學分。2023年會(hui)計人員繼(ji)續(xu)教(jiao)(jiao)育(yu)原(yuan)則上(shang)(shang)采(cai)用網絡(luo)形(xing)(xing)式進行,網絡(luo)機構(gou)名單將(jiang)通過上(shang)(shang)海(hai)市財政局網站(zhan)公布。2023年會(hui)計專業(ye)技術人員繼(ji)續(xu)教(jiaoꦕ)(jiao)育(yu)原(yuan)則上(shang)(shang)采(cai)用網絡(luo)學習,并(bing)實行在線測(ce)試。
在線培訓教育單位:正保會計實務網課(//jxjy.chinaacc.com/shs)
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三(san)、持(chi)續教育培訓學時及方面
2023年會(hui)計人員繼續教(jiao)育內容分(fen)為專(zhuan)業(ye)科(ke)(ke)目和(h🃏e)公需(xu)科(ke)(ke)目。會(hui)計人員每年參加繼續教(jiao)育取得(de)的學(xue)分(fen)應不少于(yu)(yu)90 學(xue)分(fen),且專(zhuan)業(ye)科(ke)(ke)目學(xue)分(fen)一般(ban)不少于(yu)(yu)總學(xue)分(fen)的三(san)分(fen)之二(er)。
1.的專業會計科目。專💛業(ye)科目分(fen)為專業(ye)通(tong)識知識、專業(ye)核心(xin)知識和(he)(he)專業(ye)拓(tuo)展知識三個(ge)類別(bie),并分(fen)別(bie)初級(ji)、中級(ji)和(he)(he)高(gao)(gao)級(ji)設置學(xue)習(xi)內(nei)容。2023年重點內(nei)容是新近發布和(he)(he)實施的企業(ye)會(hui)計準(zhun)則(ze)、政(zheng)府會(hui)計準(zhun)則(ze)制度(du)、管理(li)會(hui)計應用指引、內(nei)部控制規(gui)范、會(hui)計信(xin)息化技術、相關財政(zheng)政(zheng)策、預算績效管理(li)、行政(zheng)事(shi)業(ye)單位資產管理(li)、稅收及稅收征管政(zheng)策、會(hui)計人員(yuan)(yuan)管理(li)和(he)(he)誠信(xin)建(jian)設制度(du)、反電信(xin)詐騙(pian)知識等。網絡繼(ji)續教育選課采用“就高(gao)(gao)不(bu)就低”的原則(ze),即低層(ceng)(ceng)級(ji)會(hui)計人員(yuan)(yuan)可選擇(ze)高(gao)(gao)層(ceng)(ceng)級(ji)專業(ye)科目,高(gao)ཧ(gao)層(ceng)(ceng)級(ji)會(hui)計人員(yuan)(yuan)不(bu)得選擇(ze)低層(ceng)(ceng)級(ji)專業(ye)科目。
2.公需科目必。公需科目主要內容包括政(zheng)治(zhi)理論、思想品(pin)德、經濟(ji)法律(lv)法規、宏(hong)觀經濟(ji)理論和政(zheꦡng)策、現代信息技術和互(hu)聯網知識、語(yu)言(yan)工具(ju)、文化修養知識等。2023年(nian)繼續(xu)教育可(ke)供選擇(ze)的(de)科目以(yi)各網絡培訓機構公布的(de)課程清單(dan)為準。
四、時間合理安排
2023年(nian)本(ben)區會(hui)𓆉計人(ren)員繼(ji)續(xu)教育(yu)網絡(luo)報名和學習(xi)原則上應在2023年♊(nian)3月1日至12月31日完成。
會計人(ren)員可在(zai)完成繼(ji)續教(jiao)育并通過(guo)測(ce)試的15▨個工作日后(hou),登(deng)錄上海市(shi)財政局網站查詢本人(ren)繼(ji)續教(jiao)育記錄。
五、許多特別注意
(一)核算專業技術工藝技術工藝人(ren)在參與(yu)活(huo)動✅依然學前教育開始(shi)之前需做完核算人(ren)信息查詢數據采集(ji)事情。
核(he)算實(shi)務(wu)工(gong)人信(xin)心獲取請登陸濟(ji)南(nan)財(cai)政支出性(xꦜing)網—研討會總結—核(he)算實(shi)務(wu)之窗(chuang)—每個人找人辦事—核(he)算實(shi)務(wu)工(gong)人信(xin)心核(he)查(cha)。濟(ji)南(nan)財(cai)政支出性(xing)網站(zhan)點(//czj.sh.gov.cn/)
(二)會(hui)計專業(ye)技術人(ren)員因故未在(zai)2022年完(wan)成繼(ji)續(xu)(xu)教(jiao)育而未取(qu)得規定(ding)學ﷺ分的,應在(zai)本年通過網絡繼(ji)續(xu)(xu)教(jiao)育方式完(wan)成繼(ji)續(xu)(xu)教(jiao)育并取(qu)得相應學分。
&nb♒sp; 🗹 東莞(guan)市(shi)松江區財(cai)政部門局
2023年4月23日