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                        會計人繼續教育新政引熱議

                        2017-06-18 11:12 愛爾信會計網校
                        摘要:備受會計行業內關注的繼續教育新政于日前印發,并開始征求意見。

                        名為《會計專業技術人員繼續教育規定(征求意見稿)》(下稱《征求意見稿》)的文件,凝結了主管部門在新情況下變革會計繼續教育工作的基本設想,一旦付諸實施,將對整個會計行業產生重要的影響。

                        在會計從業資格證書即將在《會計法》修訂后被取消的背景下,《征求意見稿》因受眾面廣、影響力大,甫一發布即引來行業內熱議。


                        90學分多不多?

                        《征求意見稿》規定,會計人員參加當年繼續教育的學分不得低于90學分。其實,這不能被簡單地理解為,是將此前會計人員參加繼續教育的24學分直接提高到90學分。

                        實際上,《征求意見稿》是在人社部2015年發布的《專業技術人員繼續教育規定》的基礎上制定而成的。在這份繼續教育規定中,明確了專業技術人員參加繼續教育的時間,即每年累計應不少于90學時。按照財政部1學分折算1學時的管理模式,也就意味著會計專業技術人員參加繼續教育應當不低于90學分。

                        仔細分析《征求意見稿》后記者發現,90學分看似很高,但其實要想修滿卻并沒有那么復雜。

                        《征求意見稿》第12條規定了會計專業技術人員繼續教育的形式主要有8種,這與2013版《會計人員繼續教育規定》第13條的內容一致,在學分計量標準上也一致,都是1學時折算為1學分。

                        《征求意見稿》的第13條規定了會計專業技術人員繼續教育的其他形式,與2013版《會計人員繼續教育規定》一致,但在學分計量上,有了很大變化:2013版《會計人員繼續教育規定》中記為24學分的繼續教育形式,在新版《會計專業技術人員繼續教育規定(征求意見稿)》中將被統一記為60學分;2013版《會計人員繼續教育規定》中記為12學分的,在新版中將被統一記為30學分。

                        此外,值得注意的是,根據《征求意見稿》,學分管理采用的是登記制度,如會計專業技術人員參加未經繼續教育管理部門公布的繼續教育機構組織開展的會計專業技術人員繼續教育,繼續教育管理部門將不為其辦理繼續教育事項登記。

                        繼續教育成為職業晉升前置條件?

                        《征求意見稿》第32條提出:“用人單位應當建立本單位會計專業技術人員繼續教育與使用、晉升相銜接的激勵機制,把會計專業技術人員參加繼續教育情況作為會計專業技術人員考核評價、崗位聘用的重要依據。”不難發現,這無疑會在很大程度上督促會計人員通過繼續教育提升職業素養和技能,同時也促使用人單位更加重視會計人員繼續教育工作,在選人、用人機制方面不斷推陳出新,通過新機制進一步發揮會計人員作用,創造更多價值。

                        這一規定在此前2013版的《會計人員繼續教育》規定中并未出現,也因此引起一些議論。在《中國會計報》微信公眾號的后臺留言中,有網友提出:“目前企業晉升條件中對于職稱根本不考慮,更何況是繼續教育呢?”但實際上,已經有企業開始在這方面進行了探索。記者了解到,南京公用發展股份有限公司每年組織企業會計人員報名參加培訓機構的會計人員繼續教育學習,要求其完成規定課時的學習,并且會依據會計人員通過各類繼續教育、考試的情況,會計信息質量的差錯率,職業道德內部書面考試成績等,考核會計人員繼續教育的情況,并對會計人員晉升與否進行評定。

                        該公司財務總監陳緯在接受記者采訪時表示,繼續教育新規在提升企業管理層對會計人員重視、促進會計人員能力提升、助力單位全方位選拔會計專業人才等方面,具有重要的指引作用。

                        對于會計人來說,這條規定無疑將為升遷提供更多機會。

                        深圳創維RGB電子有限公司杭州分公司結算會計李博表示,企業的發展要求會計人員在日常工作中重構知識架構。

                        《征求意見稿》的內容也將促進會計人員通過繼續教育提升和融合專業及跨專業知識和能力,更好地適應企業業財一體化的發展戰略,并且讓會計人員在面對具體工作和問題時,能夠找到合理的解決方法。

                        參加繼續教育更要轉變思路

                        過去,參加繼續教育的情況與會計證年檢相掛鉤,因此,繼續教育被一部分人認為是每年需要完成的任務,主動學習的積極性并不高。

                        在《征求意見稿》出臺后,這種想法仍然存在。在《中國會計報》微信公眾號的后臺留言中,仍有一部分類似留言占據了一席之地。但實際上,對于參加繼續教育,會計人應當開始轉變思路,要變被動接受為主動學習。

                        “逆水行舟、不進則退。”上海國家會計學院副教授王紀平表示,未來,會計人員越是重視教育培訓,其職場競爭力就越強。會計人員在自身能力提升上投資,明智且必要。

                        有網友在留言中表示,“學習是自發行為,不學習將毫無疑問被淘汰”“應從讓會計人主動接受教育的角度考慮,以達到事半功倍的效果”。

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