滬(hu)財會〔2023〕3號(hao)
各個區財政支出(chu)預算(suan)(suan)局(ju)、市財政支出(chu)預算(suan)(suan)執法監(jian)𒁃督局(ju)、市🐽企業財務(wu)成本(ben)會計基礎性管(guan)理工作公(gong)共事務(wu)中間:
選擇《佛山(shan)(shan)市核算(suan)工程(cheng)職業技(ji)(ji)術(shu)應(♔ying)用應(ying)用人(ren)士(shi)再次教(jiao)學(xue)(xue)(xue)頒布具體最好的(de)辦法》(滬(hu)財發〔2018〕11號(hao),以上統稱(cheng)《頒布具體最好的(de)辦法》)和(he)《核算(suan)人(ren)士(shi)再次教(jiao)學(xue)(xue)(xue)工程(cheng)職業課(ke)程(cheng)和(he)科目(mu)手冊(明(ming)年(nian)(nian)版(ban))》(出(chu)納員〔2022〕35號(hao))歸(gui)定(ding),現將(jiang)組織(zhi)化展開(kai)202一年(nian)(nian)佛山(shan)(shan)市核算(suan)工程(cheng)職業技(ji)(ji)術(shu)應(ying)用應(ying)用人(ren)士(shi)再次教(jiao)學(xue)(xue)(xue)的(de)有觀注意事項通告給(gei)出(chu):
一、隨(sui)時(shi)幼小銜接使用范圍
本市范圍內行൲(xing)政機關、企(qi)業、事業單位以及社(she)會(hui)(hui)(hui)團體等單位具(ju)有會(hui)(hui)(hui)計專業技術(shu)資格的人員,或不具(ju)有會(hui)(hui)(hui)計專業技術(shu)資格但從事會(hui)(hui)(hui)計工(gong)作的人員(以下統(tong)稱“會(hui)(hui)(hui)計人員”),均應參(can)加2023年會(hui)(hui)(hui)計人員繼續教育。尚(shang)未完(wan)(wan)成信息登記的人員,應首(shou)先(xian)完(wan)(wan)成會(hui)(hui)(hui)計人員信息登記。
本消息所稱“稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)實(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)(ke)(ke)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)實(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)(ke)(ke)操作”包擴:現金稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)實(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)(ke)(ke);稽核;股(gu)權(quan)、外債和任何者合法(fa)權(quan)利(li)(凈(jing)股(gu)權(quan))的(de)(de)測(ce)算(suan)(suan);營收、保險費用(經費支出)的(de)(de)測(ce)算(suan)(suan);出納(na)作品(pin)(區政府(fu)費用預算(suan)(suan)執行(xing)命令可是)的(de)(de)測(ce)算(suan)(suan);出納(na)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)實(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)(ke)(ke)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)實(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)(ke)(ke)意(yi)見書(部門(men)預算(suan)(suan)意(yi)見書)事(shi)業編;稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)實(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)(ke)(ke)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)實(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)(ke)(ke)進行(xing)監督;稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)實(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)(ke)(ke)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)實(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)(ke)(ke)貸款系(xi)統(tong)內稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)實(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)(ke)(ke)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)實(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)(ke)(ke)個人(ren)(ren)(ren)(ren)檔案方法(fa)和同一稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)實(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)(ke)(ke)稅(shui)(shui)(shui)(shui)務(wu꧟)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)實(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)(ke)(ke)操作。企(qi)業單(dan)位稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)實(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)(ke)(ke)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)實(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)(ke)(ke)貸款系(xi)統(tong)復雜(za)人(ren)(ren)(ren)(ren)(稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)實(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)(ke)(ke)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)實(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)(ke)(ke)管理的(de)(de)工(gong)(gong)(gong)(gong)(gong)作員(yuan))和總稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)實(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)(ke)(ke)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)實(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)(ke)(ke)師也屬去做稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)實(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)(ke)(ke)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)實(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)(ke)(ke)操作的(de)(de)的(de)(de)工(gong)(gong)(gong)(gong)(gong)作員(yuan)。
二、立(li)即(ji)教(jiao)育輔(fu)導結構
會計人員(yuan)可參加《實(shi)施辦法》第十(shi)二條(tiao)和第十(shi)三條(tiao)規(gui)定(ding)的任一繼(ji)(ji)續教(ji𝔉ao)(jiao)育形式并取得相🍌應學(xue)分。2023年會計人員(yuan)繼(ji)(ji)續教(jiao)(jiao)育原則(ze)上采用網(wang)絡(luo)形式進行(xing),網(wang)絡(luo)機(ji)構名單將(jiang)通(tong)過上海市財政局網(wang)站公布。
為增強(qiang)裝備財(cai)政(zheng)局資(zi)(zi)金性(xing)(xing)預算(suan)表(biao)工作,持續時間(jian)促(cu)進關鍵(jian)性(xing)(xing)大(da)公司商(shang)家(jia)深層次貫徹執行(xing)進行(xing)大(da)公司商(shang)家(jia)出(chu)納總則、更加增強(qiang)裝備內部員(yuan)工調節管理(li)機(ji)制的建(🍌jian)設(she)和進行(xing),各(ge)(ge)副經理(li)道財(cai)政(zheng)局資(zi)(zi)金性(xing)(xing)區(qu)域(yu)能(neng)否結合(he)要(yao)阻(zu)止本區(qu)內區(qu)域(yu)財(cai)政(zheng)局衛生事業(ye)計量單位(wei)和關鍵(jian)性(xing)(xing)國有土地大(da)公司商(shang)家(jia)實(shi)業(ye)大(da)公司的出(chu)納員(yuan)工發展有根(gen)據(ju)性(xing)(xing)的面(mian)(mian)授(shou)培(pei)訓學校(xiao)課。各(ge)(ge)副經理(li)道財(cai)政(zheng)局資(zi)(zi)金性(xing)(xing)區(qu)域(yu)阻(zu)止發展面(mian)(mian)授(shou)培(pei)訓學校(xiao)課的特定規(gui)范有以下:
1. 報(bao)備年(nian)度(du)面(mian)(mian)授培(pei)(pei)訓(xun)(xun)(xun)方案(an)。組織開(kai)展面(mian)(mian)授培(pei)(pei)訓(xun)(xun)(xun)的主管財政部門,應(ying)于5月31日前將2023年(nian༒)度(du)面(mian)(mian)授培(pei)(pei)訓(xun)(xun)(xun)方案(an)(內容至少應(ying)包括:培(pei)(pei)訓(xun)(xun)(xun)對象(xiang)、培(pei)(pei)訓(xun)(xun)(xun)內容、授課(ke)師資、培(pei)(pei)訓(xun)(xun)(xun)人(ren)數(shu)、培(pei)(pei)訓(xun)(xun)(xun)時間、經費(fei)(fei)來源等)報(bao)市(shi)局(ju)會計處備案(an)。未報(bao)備的面(mian)(mian)授培(pei)(pei)訓(xun)(xun)(xun),相關參訓(xun)(xun)(xun)人(ren)員的繼續教育事項市(shi)局(ju)不予登記。面(mian)(mian)授培(pei)(pei)訓(xun)(xun)(xun)費(fei)(fei)用(yong)應(ying)通過預算經費(fei)(fei)安排解(jie)決(jue),原則(ze)上不得向學(xue)員個人(ren)收費(fei)(fei)。
2. 報(bao)(bao)送開班信(xin)息。每一面授培(pei)(pei)訓(xun)班開班前,主管財政部門(men)應至(z🎃hi)(zhi)少提(ti)前10個(ge)工(gong)作日(ri)向市局會計(ji)處報(bao)(bao)送開班信(xin)息(內容至(zhi)(zhi)少應包括(kuo):培(pei)(pei)訓(xun)時間、培(pei)(pei)訓(xun)地址、培(pei)(pei)訓(xun)主題、授課(ke)師(shi)資、課(ke)程安(an)排、培(pei)(pei)訓(xun)人(ren)數等),市局會計(ji)處將采取不同方(fang)式方(fang)法對培(pei)(pei)訓(xun)組織(zhi)實施情(qing)況進行監督抽查。
3. 報(bao)送(song)培(pei)(pei)訓(xun)(xun)(xun)學(xue)(xue)員(yuan)信息。每一面授培(pei)(pei)訓(xun)(xun)(xun)結束10個工作(zuo)日內,主管財政部門應向(xiang)市局(ju)會計(ji)處報(bao)送(song)培(pei)(pei)訓(xun)(xun)(xun)總(zong)結和(he)實(shi)際參訓(xun)(xun)(xun)人員(yuan)信息表(biao)(信息表(biao)應為excel格式,字段名稱(cheng)依(yi)次為:有效(xiao)身份證件號、姓名、完(wan)成學(xue)(xue)習(xi)時間(jian)、學(xue)(xue)習(xi)內容、所屬(shu)財政部門、培♋(pei)(pei)訓(xun)(xun)(xun)機(ji)構(gou)、培(pei)(pei)訓(xun)(xun)(xun)機(ji)構(gou)代碼、年度、通過(guo)方式、公需科目(mu)學(xue)(xue)分、專(zhuan)業(ye)科目(mu)學(xue)(xue)分、總(zong)學(xue)(xue)分、備注),經審(shen)核抽(chou)查后由(you)市局(ju)會計(ji)處統一辦(ban)理繼續教育事項登記。2023年12月31日前未報(bao)送(song)培(pei)(pei)訓(xun)(xun)(xun)總(zong)結和(he)學(xue)(xue)員(yuan)信息或經審(shen)核抽(chou)查不(bu)符(fu)合要(yao)求(qiu)的,市局(ju)會計(ji)處將不(bu)再受理。
三、持續教學(xue)學(xue)分績點及的內(nei)容
2023年會(hui)計(ji)人員繼續教育內容分(fen)為專業(ye)科目和公需(x𓆉u)科目。會(hui)計(ji)人員每年參加繼續教育取得的學(xue)分(fen)應不(bu)(bu)少于90ꦬ 學(xue)分(fen),且(qie)專業(ye)科目學(xue)分(fen)一般不(bu)(bu)少于總學(xue)分(fen)的三(san)分(fen)之二。
1.專業(ye)科(ke)目(mu)。專業(ye)科(ke)目(mu)分(fen)為專業(ye)通識知(zhi)識、專業(ye)核心知(zhi)識和專業(ye)拓展知(zhi)識三個類別,并分(fen)別初級(ji)、中級(ji)和高級(ji)設(she)置學習內容。2023年重(zhong)點內容是新近發布和實施(shi)的(de)企(qi)業(ye)會(hui)(hui)計(ji)準則(ze)、政府會(hui)(hui)計(ji)準則(ze)制(zhi)(zhi)度(du)、管(guan)理(li)(li)會(hui)(hui)計(ji)應用指引、內部控制(zhi)(zhi)規范、會(hu𒁃i)(hui)計(ji)信息化(hua)技術、相關財政政策(ce)、預算績效(xiao)管(guan)理(li)(li)、行政事業(ye)單位資(zi)產管(guan)理(li)(li)、稅收及稅收征管(guan)政策(ce)、會(hui)(hui)計(ji)人員管(guan)理(li)(li)和誠信建設(she)制(zhi)(zhi)度(du)、反電信詐騙知(zhi)識等。網絡繼續教育選(xuan)課采(cai)用“就高不(bu)就低”的(de)原則(ze),即低層(ceng)級(ji)會(hui)(hui)計(ji)人員可選(xuan)擇(ze)高層(ceng)級(ji)專業(ye)科(ke)目(mu),高層(ceng)級(ji)會(hui)(hui)計(ji)人員不(bu)得選(xuan)擇(ze)低層(ceng)級(ji)專業(ye)科(ke)目(mu)。
2.公需(xu)管理(li)費用(yong)。公需(xu)管理(li)費用(yong)重要(yao)資(zi)料內容涉及到魅力值和策略(lve)✤上、思維道德品質、劃(hua)算法規標(biao)準法規標(biao)準、宏觀環境劃(hua)算策略(lve)上和國家政(zheng)策、現化(hua)資(zi)料能力和網絡網內容點(dian)、語(yu)音專用(yong)工具、學(xue)歷教(jiao)養內容點(dian)等。
ও2023年立即育兒教育會計分(fen)類(lei)詳細附注(zhu),可(ke)供選定的會計🦩分(fen)類(lei)以各線(xian)上培(pei)順貸款機構公布了的教學內容(rong)清(qing)淡(dan)為標準。
四、事件計劃
2023年本🦋市會計人員(yuan)繼續教育網絡(luo)報(bao)名和(he)學習原則上應在2023年3月(y🍌ue)1日(ri)至(zhi)12月(yue)31日(ri)完(wan)成。
會計人(ren)員(yuan)可在完成繼續教(jiao)育(yu)并通過測試的(de)15個工作日后(hou),登錄上(shang)海市財政局網站(zhan)查(🎐cha)詢(xun)本人(ren)繼續教(jiao)育(yಌu)記錄。
五、扣費經(jing)營
會計(ji)業務持續幼兒教育互聯網醫院應信息公開計(ji)量標(biao)準(zhun)化,不可以亂(luan)計⛎(ji)量,不可以搭售各種(zhong)其(qi)余的課(ke)程(cheng)和商品價格。
六、任(ren)務讓
(一)提升對仍在育(yu)兒教育(yu)單位的終合監(jian)督檢查
各(ge)(ge)組長財(cai)(cai)務政(zheng)府部門(men)應表明《制定措施》規范,增(zeng)強對(dui)接著(zhu)(zhu)文化(hua)藝(yi)術培訓(xun)設(🍰she)備前提、事采和(he)賬之后(hou)的全歷(li)程合(he)理(li)監管部門(men),寫好課堂產品質(zhi)量水平和(he)功(gong)能產品質(zhi)量水平的合(he)理(li)評價指標(biao);增(zeng)強成(cheng)本(ben)財(cai)(cai)務學科的職工接著(zhu)(zhu)文化(hua)藝(yi)術培訓(xun)的政(zheng)策性(xing)宣講,寫好在線咨(zi)詢功(gong)能和(he)的政(zheng)策性(xing)表達,檢查督促各(ge)(ge)公司(si)關心成(cheng)本(ben)財(cai)(cai)務學科的職工接著(zhu)(zhu)文化(hua)藝(yi)術培訓(xun)上班,著(zhu)(zhu)力(li)有(you)效保障成(cheng)本(ben)財(cai)(cai)務學科的職工參(can)與接著(zhu)(zhu)文化(hua)藝(yi)術培訓(xun)的合(he)法權利。
(二)即使(shi)合理辦好堅持幼教應(ying)當登(deng)記證
各主管財政部門應嚴格(ge)按照《實施辦(ban)法》的(de)要求辦(ban)理會計人員繼(ji)續(xu)教育事項(xiang)💝登記,督促(cu)會計繼(ji)續(xu)教育機(ji)構及(ji)時反饋(kui)已完(wan)成測試(shi)學員的(de)相關信息并進(jin)行(xing)嚴格(ge)審核,確保測試(shi)合(he)格(ge)后10個工作日(ri)內辦(ban)理完(wan)成繼(ji)續(xu)教育事項(xiang)登記。
沈陽市民政局
2023年2月2日