根據《上(shang)海市會(hui)♐計(ji)專業(ye)技(ji)術人(ren)員繼續教(jiao)育(yu)實施(shi)辦(ban)法》（滬(hu)財發〔2018〕8號(hao)，以ꩲ下(xia)簡稱《實施(shi)辦(ban)法》）和《會(hui)計(ji)人(ren)員繼續教(jiao)育(yu)專業(ye)科目指南（2022年(nian)版）》（滬(hu)財會(hui)〔2023〕3號(hao)）文件精神，結合松江實際，現將(jiang)2023年(nian)松江區會(hui)計(ji)專業(ye)技(ji)術人(ren)員繼續教(jiao)育(yu)工作通知(zhi)如下(xia)：
一、繼讀培育的對象
本區范圍內行政(zheng)機關、企業、事業單位以及(ji)社會(hui)(hui)團體(ti)等單位具有會(hui)(hui)計(ji)(ji)(ji)🎐專(zhuan)業技術(shu)資(zi)格(ge)的(de)人員(yuan)，或不具有會(hui)(hui)計(ji)(ji)(ji)專(zhuan)業技術(shu)資(zi)格(ge)但從事會(hui)(hui)計(jꦬi)(ji)(ji)工作的(de)人員(yuan)（以下統稱“會(hui)(hui)計(ji)(ji)(ji)人員(yuan)”），均應(ying)參(can)加2023年會(hui)(hui)計(ji)(ji)(ji)人員(yuan)繼續教育(yu)。尚未完成信息登記的(de)人員(yuan)，應(ying)首先完成會(hui)(hui)計(ji)(ji)(ji)人員(yuan)信息登記。
本溫馨提示所稱“財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)相(xiang)(xiang)(xiang)關(guan)(guan)(guan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)相(xiang)(xiang)(xiang)關(guan)(guan)(guan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)運作(zuo)”有：公(gong)(gong)司(si)(si)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)作(zuo)業(ye)(ye)(ye)(ye)出納(na)；稽核；金(jin)(jin)融基金(jin)(jin)、負債率(lv)和任何者財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)產權利（凈金(jin)(jin)融基金(jin)(jin)）的(de)(de)(de)(de)(de)統(tong)計(ji)；收(shou)錄、相(xiang)(xiang)(xiang)應費用（開支）的(de)(de)(de)(de)(de)統(tong)計(ji)；公(gong)(gong)司(si)(si)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)作(zuo)業(ye)(ye)(ye)(ye)成(cheng)績（現政(zheng)府預(yu)算(suan)執行(xing)程序導(dao)致）的(de)(de)(de)(de)(de)統(tong)計(ji)；公(gong)(gong)司(si)(si)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)作(zuo)業(ye)(ye)(ye)(ye)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)相(xiang)(xiang)(xiang)關(guan)(guan)(guan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)相(xiang)(xiang)(xiang)關(guan)(guan)(guan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)檢(jian)測(ce)結果(guo)（預(yu)算(suan)檢(jian)測(ce)結果(guo)）編制程序；財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)相(xiang)(xiang)(xiang)關(guan)(guan)(guan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)相(xiang)(xiang)(xiang)關(guan)(guan)(guan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)監督(du)的(de)(de)(de)(de)(de)管理方法職(zhi)能；財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)相(xiang)(xiang)(xiang)關(guan)(guan)(guan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)相(xiang)(xiang)(xiang)關(guan)(guan)(guan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)公(gong)(gong)司(si)(si)內(nei)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)相(xiang)(xiang)(xiang)關(guan)(guan)(guan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)相(xiang)(xiang)(xiang)關(guan)(guan)(guan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)資料管理方法和其他的(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)相(xiang)(xiang)(xiang)關(guan)(guan)(guan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)相(xiang)(xiang)(xiang)關(guan)(guan)(guan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)運作(zuo)。行(xing)業(ye)(ye)(ye)(ye)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)相(xiang)(xiang)(xiang)關(guan)(guan)(guan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)相(xiang)(xiang)(xiang)關(guan)(guan)(guan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)公(gong)(gong)司(si)(si)有擔當人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)（財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)相(xiang)(xiang)(xiang)關(guan)(guan)(guan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)相(xiang)(xiang)(xiang)關(guan)(guan)(guan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)經理的(de)(de)(de)(de)(de)相(xiang)(xiang)(xiang)關(guan)(guan)(guan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)）和總財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)相(xiang)(xiang)(xiang)關(guan)(guan)(guan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)相(xiang)(xiang)(xiang)關(guan)(guan)(guan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)也算(suan)是專業(ye)(ye)(ye)(ye)從事財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)相(xiang)(xiang)(xiang)關(guan)(guan)(guan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)業(y🦋e)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)相(xiang)(xiang)(xiang)關(guan)(guan)(guan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)運作(zuo)的(de)(de)(de)(de)(de)的(de)(de)(de)(de)(de)相(xiang)(xiang)(xiang)關(guan)(guan)(guan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)。
二(er)、以后文化教育類型
會計人(ren)員(yuan)可參加(jia)《實施辦法》第(di)十二條和第(di)十三條規定(ding)的任一繼(ji)(ji)🍷續(xu)(xu)教(jiao)育形(xing)式并(bing)取得相應學(xue)分。2023年會計人(ren)員(yuan)繼(ji)(ji)續(xu)(xu)教(jiao)育原則上采用網(wang)絡(luo)形(xing)式進行，網(wang)絡(luo)機(ji)構名單將通過上海市財(cai)政局網(wang🧸)站公布。2023年會計專業技術(shu)人(ren)員(yuan)繼(ji)(ji)續(xu)(xu)教(jiao)育原則上采用網(wang)絡(luo)學(xue)習，并(bing)實行在線測試。
數據網絡培訓學習平臺：正保財務會計在線輔導（//jxjy.chinaacc.com/shs）
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三、繼讀教育教學學時(shi)及方(fang)面
2023年會計人員繼續教育內容分為專(zhuan)業科目(mu)和(he)公(gong)需科目(mu)。會計人員每(mei)年參加(jia)繼續教育取得的(de)學♛(xue)分應不(bu)少于(yu)90 學(xue)分，且專(zhꦍuan)業科目(mu)學(xue)分一般不(bu)少于(yu)總學(xue)分的(de)三(san)分之(zhi)二。
1.職業 學科。專(zhuan)(zhuan)業(ye)科目(mu)分為專(zhuan)(zhuan)業(ye)通識知(zhi)識、專(zhuan)(zhuan)業(ye)核心(xin)知(zhi)識和(he)專(zhuan)(zhuan)業(ye)拓展知(zhi)識三(san)個類別(bie)，并(bing)分別(bie)初(chu)級(ji)(ji)、中級(ji)(ji)和(he)高(gao)級(ji)(ji)設置學習內(nei)容。2023年重(zhong)點內(nei)容是新近發布和(he)實施的(de)企業(ye)會(hui)(hui)計(ji)準(zhun)則(ze)、政(zheng)府會(hui)(hui)計(ji)準(zhun)則(ze)制度(du)、管理會(hui)(hui)計(ji)應用指(zhi)引、內(nei)部控制規范、會(hui)(hui)計(ji)信(xin)息化(hua)技(ji)術、相關財政(zheng)政(zheng)策(ce)(ce)、預算績效管理、行政(zheng)事(shi)業(ye)單位(wei)資產管理、🅘稅收及稅收征管政(zheng)策(ce)(ce)、會(hui)(hui)計(ji)人(ren)員管理和(he)誠信(xin)建設制度(du)、反電信(xin)詐騙知(zhi)識等(deng)。網絡(luo)繼(ji)續教(jiao)育選(xuan)課采用“就高(gao)不就低”的(de)原則(ze)，即(ji)低層(ceng)(ceng)級(ji)(ji)會(hui)(hui)計(ji)人(ren)員可選(xuan)擇高(gao)層(ceng)(ceng)級(ji)(ji)專(zhuan)(zhuan)業(ye)科目(mu)，高(gao)層(ceng)(ceng)級(ji)(ji)會(hui)(hui)計(ji)人(ren)員不得(de)選(xuan)擇低層(ceng)(ceng)級(ji)(ji)專(zhuan)(zhuan)業(ye)科目(mu)。
2.公需幾個會計科目。公(gong)需科(ke)目主要內容包括政(zheng)治理論、思(si)想品德(de)、經濟法律(lv)法規、宏觀經濟理論和政(zheng)策、現代信息(xi)技術和互聯網知識(shi)、語言工具、文化(hua)修養知༺識(shi)等。2023年繼續教育(yu)可供選擇🍰的科(ke)目以(yi)各網絡培訓機構公(gong)布的課程清單(dan)為準。
四、時刻布置
2023年本區會計人(ren)༺員繼續教育(y🌃u)網(wang)絡報名和學習原則上應在2023年3月(yue)1日至12月(yue)31日完(wan)成。
會(hui)計人員可在完成繼續(xu)教(jiao)育(yu)(yu)并通過測試(shi)的15個工(go𒊎ng)作日后，登錄上海市(shi)財(cai)政局(ju)網站查詢本人繼續(xu)教(jiao)育(yu)(yu)記錄。
五、的議題
（一）財(cai)稅(shui)管理業務的專(zhuan)業科技人(ren)數在到場再(zai)繼續再(zai)教育(yu)培訓之間🌱需(xu)成功財(cai)🔴稅(shui)管理業務人(ren)數資訊采集工具(ju)運行。
財(cai)務(wu)財(cai)務(wu)學(xue)科人士內(nei)容(rong)(rong)爬(pa)取(qu)請(qing)進꧃入昆(kun)明財(cai)務(wu)資金網(wang)—研討會總(zong)結—財(cai)務(wu)財(cai)務(wu)𒊎學(xue)科之窗(chuang)—本人業務(wu)—財(cai)務(wu)財(cai)務(wu)學(xue)科人士內(nei)容(rong)(rong)等級(ji)。昆(kun)明財(cai)務(wu)資金網(wang)站點(dian)（//czj.sh.gov.cn/）
（二）會(hui)計(ji)專業技術(shu)人(ren)員因故未(wei)在(zai)2022年(nian)完成繼續教育(yu)而未(wei)取得規定(ding)學分的，應(ying)在(za𒁃i)本年(nian)通(tong)過網絡繼續教育(yu)方式(shi)完成繼續教育(yu)并取得相應(ying)學分。
📖 昆(kun)明市松江區民政局
2023年4月23日(ri)