沪财会〔2023〕3号(hao)
各(ge)市(shi)区财政性(ꦯxing)厅局(ju)(ju)、市🌼(shi)财政性(xing)厅进行监督(du)局(ju)(ju)、市(shi)财务财务财务终合菅(jian)理事务管理学校：
依(yi)据《郑州(zhou)市(shi)财务出(chu)纳(na)员(yuღan)(yuan)学科(ke)(ke)(k🥂e)专注技術(shu)性者不断育儿学校推进妙招》（沪财发(fa)〔2018〕2号，下例俗称《推进妙招》）和(he)《财务出(chu)纳(na)员(yuan)(yuan)学科(ke)(ke)(ke)者不断育儿学校专注课(ke)程和(he)科(ke)(ke)(ke)目(mu)方(fang)案(an)（2020年(nian)(nian)版）》（出(chu)纳(na)员(yuan)(yuan)〔2022〕35号）规定(ding)标(biao)准，现将机构推进202两年(nian)(nian)多郑州(zhou)市(shi)财务出(chu)纳(na)员(yuan)(yuan)学科(ke)(ke)(ke)专注技術(shu)性者不断育儿学校的有关系要点(dian)通知书相应：
一、立即培育依据
本市范围内(nei)行政机关、企业、事业单位以及社(she)会(hui)(hui)团(tuan)体等单位具有会(hui)(hui)计(ji)专业技术(shu)资(zi)格的(de)人(ren)员(yuan)(yuan)，或(huo)不具有会(hui)(hui)计(ji)专业技术(shu)资(zi)格但(dan)从事会(hui)(hui)计(ji)工作(zuo)的(de)人(ren)员(yuan)(yuan)（以下(xia)统称“会(hui)(hui)计(ji)人(ren)员(yuan)(yuan)”），均应参加2023年(nian)会(hui)(hui)计(ji)人(ren)员(yuan)(yuan)继续教(jiao)育。尚未完成(cheng)信息登(deng)记的🐎(de)人(ren)员(yuan)(yuan)，应首先完成(cheng)会(hui)(hui)计(ji)人(ren)员(yuan)(yuan)信息登(deng)记。
本通知书所称(cheng)“财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)上(shang)班(ban)(ban)(ban)(ban)工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)税(shui)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(w𓂃u)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)岗(gang)(gang)(gang)位(wei)中”其(qi)中包括：出纳员；稽核；基金(jin)、流(liu)动负债和(he)(he)全部的者正当权益（净基金(jin)）的结转；创收(shou)、学费（总(zong)支出）的结转；财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)上(shang)班(ban)(ban)(ban)(ban)工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)没想到(dao)（市政府估算运行(xing)没想到(dao)）的结转；财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)上(shang)班(ban)(ban)(ban)(ban)工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu𒁏)(wu)上(shang)班(ban)(ban)(ban)(ban)工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)税(shui)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)上(shang)报(bao)（预算上(shang)报(bao)）定编；财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)上(shang)班(ban)(ban)(ban)(ban)工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)税(shui)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)质量监督(du)；财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)上(shang)班(ban)(ban)(ban)(ban)工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)税(shui)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)组织内财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)上(shang)班(ban)(ban)(ban)(ban)工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)税(shui)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)个人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)档案(an)管(guan)控和(he)(he)其(qi)他财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)上(shang)班(ban)(ban)(ban)(ban)工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)税(shui)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)岗(gang)(gang)(gang)位(wei)中。企事业单位(wei)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)上(shang)班(ban)(ban)(ban)(ban)工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)税(shui)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)组织复杂人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)（财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)上(shang)班(ban)(ban)(ban)(ban)工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)税(shui)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)负责(ze)工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)）和(he)(he)总(zong)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)上(shang)班(ban)(ban)(ban)(ban)工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)税(shui)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)师也应属于经(jing)营财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)上(shang)班(ban)(ban)(ban)(ban)工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)税(shui)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)岗(gang)(gang)(gang)位(wei)中的工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)。
二、再(zai)次的教育结构
会计人(ren)员可参(can)加《实(shi)施办(ban)法》第十(shi)(shi)二条(tiao)和第十(shi)(shi)三条(tiao)规定的任一继(ji)续教育(yu)𓄧(yu)形式并取得相应学分。2023年会计人(ren)员继(ji)续教育(yu)(yu)原则上采用网(wang)络形式进行，网(wang)络机构名单将通过(guo)上海市财(cai)政局(ju)网(wang)站公布(bu)。
&nbs💯p; 为升(sheng)星(xing)(xing)装(zhuang)备财(cai)务(wu)费(fei)用工🔯(gong)作(zuo)(zuo)，维持统(tong)筹推(tui)进(jin)关(guan)(guan)键点制造(zao)业(ye)中(zhong)小(xiao)(xiao)工(gong)厂深入细(xi)致认真(zhen)落实(shi)试(shi)行(xing)(xing)制造(zao)业(ye)中(zhong)小(xiao)(xiao)工(gong)厂核算(suan)条例、真(zhen)实(shi)升(sheng)星(xing)(xing)装(zhuang)备里面(mian)的调整工(gong)作(zuo)(zuo)规(gui)范建(jian)设规(gui)划(hua)和(he)试(shi)行(xing)(xing)，各科(ke)(ke)室(shi)经理财(cai)务(wu)科(ke)(ke)室(shi)行(xing)(xing)按(an)照必须要(yao)(yao) 新(xin)公(gong)司(si)本片区有些(xie)行(xing)(xing)政机构企事业(ye)计量单位和(he)关(guan)(guan)键点国有工(gong)厂制造(zao)业(ye)中(zhong)小(xiao)(xiao)工(gong)厂集(ji)团简(jian)介(jie)新(xin)公(gong)司(si)的核算(suan)者(zhe)组织结(jie)(jie)构深入开展有造(zao)成性的面(mian)授(shou)指导(dao)(dao)。各科(ke)(ke)室(shi)经理财(cai)务(wu)科(ke)(ke)室(shi)新(xin)公(gong)司(si)组织结(jie)(jie)构深入开展面(mian)授(shou)指导(dao)(dao)的特(te)定规(gui)定要(yao)(yao)求(qiu)给出：
1. 报备年(nian)度面(mian)(mian)授(shou)(shou)培训(xun)(xun)方(fang)案(an)🌱。组(zu)织开(kai)展(zhan)面(mian)(mian)授(shou)(shou)培训(xun)(xun)的主(zhu)管财政(zheng)部门，应于(yu)5月31日前将2023年(nian)度面(mian)(mian)授(shou)(shou)培训(xun)(xun)方(fang)案(an)（内(nei)容至(zhi)少应包括(kuo)：培训(xun)(xun)对象🦂、培训(xun)(xun)内(nei)容、授(shou)(shou)课师资(zi)、培训(xun)(xun)人数(shu)、培训(xun)(xun)时间、经(jing)费(fei)来源等(deng)）报市局会计(ji)处备案(an)。未(wei)报备的面(mian)(mian)授(shou)(shou)培训(xun)(xun)，相关(guan)参训(xun)(xun)人员的继续(xu)教育事项市局不(bu)予登记。面(mian)(mian)授(shou)(shou)培训(xun)(xun)费(fei)用应通(tong)过预(yu)算经(jing)费(fei)安排(pai)解决，原则上不(bu)得向学员个人收(shou)费(fei)。
2. 报(bao)送(song)开(kai)班(ban)信息。每(mei)一面授培(pei)(pei)训(xun)班(ban)开(kai)班(ban)前(qian)，主(zhu)管(guan)财政部(bu)门应至少提前(qian)10个(ge)工作(zuo)日向市局会(hui)(hui)计(ji)(ji)处报(bao)送(song)开(kai)班(ban)信息（内容至少应包括：培(pei)(pei)训(xun)时(shi)间、培(pei)(pei)训(xun)地址、培(pei)(pei)训(🀅xun)主(zhu)题、授课师(shi)资、课程安排、培(pei)(pei)训(xun)人数(shu)等），市局会(hui)(hui)计(ji)(ji)处将采取(qu)不同(tong)方式方法对培(pei)(pei)训(xun)组(zu)织实施情况进行监督抽查(cha)。
3. 报(bao)送培(pei)(pei)训(xun)(xun)学(xue)(xue)员(yuan)信息(xi)。每一(yi)(yi)面授培(pei)(pei)训(xun)(xun)结(jie)(jie)束(shౠu)10个工作日(ri)内(nei)，主管财(cai)政(zheng)部门应(ying)向市局会计处(chu)报(bao)送培(pei)(pei)训(xun)(xun)总结(jie)(jie)和(he)实际参训(xun)(xun)人员(yuan)信息(xi)表（信息(xi)表应(ying)为excel格式，字段(duan)名称依次为：有(you)效身份证(zheng)件号、姓名、完成学(xue)(xue)习时(shi)间、学(xue)(xue)习内(nei)容、所属财(cai)政(zheng)部门、培(pei)(pei)训(xun)(xun)机(ji)构(gou)(gou)、培(pei)(pei)训(xun)(xun)机(ji)构(gou)(gou)代码、年度、通过方(fang)式、公需科(ke)目学(xue)(xue)分(fen)、专业科(ke)目学(xue)(xue)分(fen)、总学(xue)(xue)分(fen)、备注），经审核(he)抽(chou)查后由市局会计处(chu)统(tong)一(yi)(yi)办理(li)继续教育事项登记。2023年12月(yue)31日(ri)前未报(bao)送培(pei)(pei)训(xun)(xun)总结(jie)(jie)和(he)学(xue)(xue)员(yuan)信息(xi)或经审核(he)抽(chou)查不(bu)符合要求的，市局会计处(chu)将不(bu)再受理(l🐓i)。
三、坚持(chi)教育教学学分(fen)制(zhi)及资源
2023年(nian)会计(ji)(ji)人员继续(xu)教育(yu)内容(rong)分为(wei)专业科目(mu)(mu)和公需(xu)科目(mu)(mu)。会计(ji)(ji)人员每年(nian)参加继续(xu)教育(yu)取得(de)的学(xue)分应不(bu)少(shao)(shao)于90 学(xue)分，且(qie)专业科目(mu)(mu)学(xue)分一般不(b𒆙u)少(shao)(shao)于总学(xue)分的三分之二(er)。
1.专(zhuan)业(ye)(ye)(ye)科目(mu)。专(zhuan)业(ye)(ye)(ye)科目(mu)分为专(zhuan)业(ye)(ye)(ye)通识(shi)知(zhi)识(shi)、专(zhuan)业(ye)(ye)(ye)核心知(zhi)识(shi)和(he)(he)专(zhuan)业(ye)(ye)(ye)拓展知(zhi)识(shi)三个类别，并分别初级(ji)、中级(ji)和(he)(he)高(gao)(gao)级(ji)设置(zhi)学习内容。2023年重点内容是新近发布和(he)(he)实施的企业(ye)(ye)(ye)会(hui)(hui)计(ji)准(zhun)则、政(zheng)(zheng)(zheng)府会(hui)(hui)计(ji)准(zhun)则制度(du)、管理(li)(li)会(hui)(hui)计(ji)应(ying)用指引(yin)、内部控制规范、会(hui)(hui)计(ji)信息(xi)化技术、相关财政(zheng)(zheng)(zheng)政(zheng)(zheng)(zheng)策(ce)、预算绩效管理(li)(li)、行政(zheng)(zheng)(zheng)事业(ye)(ye)(ye)单(dan)位(wei)资(zi)产管理(li)(li)、税收(shou)及税收(shou)征管政(zheng)(zheng)(zheng)策(ce)、会(hui)(hui)计(ji)人(ren)员(yuan)管理(li)(li)和(he)(he)诚信建设制度(du)、反电信诈骗知(zhi)识(shi)等。网络继(ji)续教(jiao)育(yu)选课采用“就高(gao)(gao)不就低”的原则，即(ji)低层级(ji)会(hui)(hui)计(ji)人(ren)员(yuan)可选择高(gao)(gao)层级(ji)专(zhuan)业(ye)(ye)(ye)科目(mu)，高(gao)(g🃏ao)层级(ji)会(hui)(hui)计(ji)人(ren)员(yuan)不得选择低层级(ji)专(zhuan)业(ye)(ye)(ye)科目(mu)。
2.公需学(xue)科(ke)。公需学(xue)🀅科(ke)主要(yao)的介绍(shao)涉及政治文化(hua)艺术(shu)(shu)系(xi)统论、说法个人品(pin)德、生(sheng)活条件法律(lv)规(gui)范(fan)(fan)规(gui)范(fan)(fan)、宏观生(sheng)活现行政策生(sheng)活条件系(xi)统论和现行政策、当(dang)今很多家(jia)庭产品(pin)信(xin)息水平(ping)和车连接网络(luo)网常识(shi)、语气设(she)备、文化(hua)艺术(sh🌸u)(shu)修(xiu)身养性常识(shi)等。
2023年依然教(jiao)导管理费(fei)用具体(ti)情况见🌜抄送，可供(gong)会选择的(de)管理费(fei)用以各电(dian)脑网络学(xue)习培训公司(si)发布的(de)课程内容菜单算(suan)起。
四、日子筹划
2023年(nian)本市(shi)会计人员꧒继续(xu)教育网络报(bao)名(ming)和学习原则(ze)上应在2023年(nian)3月1日至12月31日完成。
会(hui)计人员可在(zai)完成继续(xu)教(ji𒊎ao)育并(bing)通(tong)过测(ce)试的15个工作日后，登录(lu)上海市财(cai)政(zheng)局网(wang)站(zhan)查询本人继续(xu)教(jiao)育记录(lu)。
五、计量安(an)全管(guan)理(li)
财务重新(xin)幼教wifi网络单(dan)位❀怎样公示缴费(fei)的标准，没(mei)法乱缴费(fei)，没(mei)法搭(da)售🌳别的一切技术和(he)商品种(zhong)类。
六、做(zuo)工作符(fu)合要求(qiu)
（一）强化对一直幼小衔接贷款机构的(de)全方位的(de)安(an)全监管
各组长财(cai)政预算部(bu)位应通(tong)过(guo)《推行方案》中规定，进(jin)一步(bu)(bu)增加(jia)对已(yi)(yi)经(jing)授(shou)(shou)课(ke)(ke)结(jie)构事(shi)前事(shi)先(xian)、事(shi)结(jie)合事(shi)先(xian)的全步(bu)(bu)骤综(zong)上管(guan)理，做授(shou)(shou)课(ke)(ke)質(zhi)量(liang)和(he)(he)精准(zhun)服务培(pei)训質(zhi)量(liang)的综(zong)上估评；进(jin)一步(bu)(bu)增加(jia)会计(ji)学(xue)(xue)(xue)科(ke)师(shi)学(xue)(xue)(xue)人数已(yi)(yi)经(jing)授(shou)(shou)课(ke)(ke)方案文件宣讲，做资询精准(zhun)服务培(pei)训和(he)(he)方案文件描述，协助各单位名称看重会计(ji)学(xue)(xue)(xue)科(ke☂)师(shi)学(xue)(xue)(xue)人数已(yi)(yi)经(jing)授(shou)(shou)课(ke)(ke)作业(ye)，着力得到保障会计(ji)学(xue)(xue)(xue)科(ke)师(shi)学(xue)(xue)(xue)人数加(jia)入已(yi)(yi)经(jing)授(shou)(shou)课(ke)(ke)的财(cai)产权。
（二）马上精准(zhun)的办(ban)再(zai)继续文(wen)化(hua)教育法定程序登记书
各主管财(cai)政部(bu)门应(ying)严格按照《实施(shi)办法(fa)》的(de)要求办理(li)会(hui)ꦦ计人员(yuan)继续(xu)教育(yu)事项登(deng)记，督促会(hui)计继续(xu)教育(yu)机构(gou)及时反(fan)馈已(yi)完成(cheng)测试学员(yu𝄹an)的(de)相关信(xin)息并进行严格审核，确保测试合格后10个(ge)工(gong)作日内(nei)办理(li)完成(cheng)继续(xu)教育(yu)事项登(deng)记。
佛山市市财政部门局
2023年2月2日(ri)