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Experience of cultivating leading accounting talents
Ministry of Finance 20 10 National Accounting Leading (Reserve) Talents The Accounting Department of the Ministry of Finance is specifically responsible for organizing and coordinating the training work, formulating the national accounting leading (reserve) talent competency framework, organizing and coordinating the development of training materials, establishing a national accounting leading (reserve) talent information database, tracking and managing students, and guiding the training work of Shanghai National Accounting Institute.

The relevant central competent units and provincial financial departments are responsible for organizing the registration, material review, examination and post-management of national accounting leading (reserve) personnel training while organizing the training of accounting talents in their own departments, regions and industries.

Shanghai National Accounting Institute is responsible for the implementation of national accounting leading (reserve) personnel training, specifically responsible for training course development, teaching organization, graduation examination, student file database construction, educational administration and other work. (1) basic conditions.

1. Comply with the Accounting Law of People's Republic of China (PRC) and other relevant laws and regulations, and be honest and trustworthy.

2 in the central management of enterprises and provincial large enterprises as the financial person in charge, the main leaders of the financial sector and their reserve personnel.

3. Have a bachelor's degree or above in economics and management, have the post qualification of senior accountant or pass the qualification examination of senior accountant combined with the national qualification standard.

4. Have a high level of English and be able to listen, speak, read and write in English.

5. The age is not more than 45 years old (the age is calculated as of September 20 10); Good health.

In addition to individual voluntary application, the central management enterprise may recommend 2-3 reserve cadres of the unit to participate in the training and selection according to the above conditions; The relevant central competent units and provincial financial departments may, according to the above conditions, recommend 2-3 senior accounting talents from their own departments, regions and industries to participate in the training and selection.

(2) Selection procedure.

1. Official statement. The applicant shall fill in the Application Form for National Accounting Leading (Reserve) Talent Training Plan (attached) as required, and submit it to the local provincial finance department together with copies of relevant certification materials for the items listed in the application form. Applicants from units affiliated to Xinjiang Production and Construction Corps shall submit to the Finance Bureau of Xinjiang Production and Construction Corps, applicants from enterprises managed by Zhongzhi Administration Bureau shall submit to Zhongzhi Administration Bureau, and applicants from centrally managed enterprises (excluding Hong Kong and Macao), units affiliated to centrally managed enterprises or overseas institutions shall recommend them.

2. Choose a written test.

3. Selection interview.

4. Determine the training objectives. The Ministry of Finance determines the training candidates according to the results of the selection examination. According to the principle of teaching students in accordance with their aptitude and combining learning with application, the training mode of combining centralized training with on-the-job learning practice and combining classroom teaching with applied research is implemented, and the comprehensive quality of students is comprehensively cultivated and improved by establishing a platform for learning, research, practice and communication.

(a) the training period is 6 years, which is divided into two parts: centralized training and tracking management. The first intensive training time is 1 month, arranged in September of 20 1 1. Follow-up training combines on-the-job learning, practical assessment and follow-up training.

Centralized training is mainly conducted in the form of special lectures, seminars, case discussions and forums, with case teaching as the main teaching form. Through the study and exchange in Shanghai National Accounting Institute, the basic theory has been consolidated, the knowledge structure has been improved, the management concept has been updated, the management vision has been broadened, and the communication platform between students and trainees has been established. At the same time, through training and comprehensive investigation, students' on-the-job learning direction and specific tasks of participating in scientific research practice are determined. After the intensive training, Shanghai National Accounting Institute will provide self-study bibliographies, projects and online counseling services to guide students to integrate theory with practice and deepen the training content.

Follow-up management should be implemented during students' leaving school. Students conduct self-study according to the self-study bibliography and projects provided by Shanghai National Accounting Institute, regularly participate in the discussion of exclusive online forums, return to school to undertake the training and teaching tasks of the National Accounting Institute, participate in various activities required by the leading group office on time, and regularly submit learning experiences, achievement reports, professional papers, case study reports, investigation reports, etc. (/kloc-the number of materials submitted within 0/year shall not be less than 7). Go to the office of the leading group and study while working.

(2) Tracking management of on-the-job learning.

Establish a learning, research, practice and exchange platform for leading (reserve) accounting talents, guide students to continue their on-the-job study after the centralized training, and further improve their ability to integrate theory with practice and solve practical problems. Specific measures are:

1. Establish an accounting leading (reserve) talent (enterprise) information base and student files, and implement dynamic tracking management for students. During the training period, the Ministry of Finance or Shanghai National Accounting Institute will contact the trainees from time to time to learn about their study, work and scientific research.

2. Organize and guide students to participate in scientific research and social practice activities. Shanghai National Accounting Institute organizes students to visit and study well-known enterprises at home and abroad in a planned and targeted manner to learn advanced management experience. At the same time, students are organized to write research reports according to the training situation and the actual situation of their units, and Shanghai National Accounting Institute provides academic guidance. In addition, during and after the training period, according to the characteristics of the trainees and the actual situation of the unit where they work, excellent trainees are organized to participate in projects, policy formulation, soliciting opinions, academic research, investigation and study, study abroad, academic conferences and other activities of the Ministry of Finance, the Accounting Standards Committee of the Ministry of Finance, the Internal Control Standards Committee of the Ministry of Finance, the Chinese Accounting Society, the National Accounting Institute and other units or institutions, and undertake the teaching tasks of the National Accounting Institute. Gradually make students grow into experts who publicize accounting policies, study accounting standards, train and coach accounting standards, and understand the actual situation at the grassroots level by the Ministry of Finance, so as to provide students with a platform to further display their talents.

3. Establish a continuous follow-up evaluation system after training. Regularly understand the changes of professional positions of trainees after completing training, listen to their suggestions on learning courses, and provide basic data for evaluating the implementation effect of training. According to the characteristics and needs of each student, the training program and training content are "tailored".

(1) Guided by the competency framework of leading (reserve) accounting talents, the knowledge and skills that leading (reserve) accounting talents should possess are taught by case teaching.

(B) based on the actual needs of students, apply what they have learned to solve practical problems that students encounter in their work. On the basis of the advanced accounting training courses held by Shanghai National Accounting Institute in recent years, the National Leading (Reserve) Accounting Talents Training Program (Enterprise Class) is formulated, distributed to the students, and constantly revised and improved according to the feedback from the students.

(3) Pay attention to social and economic hot issues. Combine hot issues such as enterprise reform, economic reform and accounting reform, and organize a series of special lectures and interactive discussions to broaden students' horizons.

(4) Take Shanghai National Accounting Institute as the leading factor, develop a series of coaching materials for national accounting leading (reserve) talents, form a set of database of national accounting leading (reserve) talents, and regularly enrich, revise and improve the training materials according to the development trend of disciplines, the development process of China's economic management and financial accounting work, and the effect of students' participation in learning. (1) Shanghai National Accounting Institute is responsible for the daily management of trainees during the training period. The National Accounting Institute should establish student files to systematically record the students' learning and scientific research during the training period.

(two) the implementation of government funding and assessment system. Students who pass the final exam of training are funded by the special funds of the National Accounting Institute. Did not submit study experience, achievement report, professional paper, case analysis report, research report, investigation report, etc. Failure to go to the office of the leading group regularly as required shall be regarded as a waiver of the right to continue training.

(3) Introduce the elimination mechanism. Training is divided into three assessment cycles, and regular elimination is implemented. Establish a quantitative assessment system, according to the comprehensive performance of students in each assessment cycle, on the basis of quantitative scores, select students with strong plasticity and excellent performance to participate in higher-level training in the next assessment cycle.

(four) issued a national accounting leading (reserve) talent training certificate. At the end of the study period, students will complete all the courses specified in the teaching plan, and those who pass the examination will graduate. When the students graduate, the Ministry of Finance and the National Accounting Institute will issue the national accounting leading (reserve) talent training certificate.

(5) Combination of cultivation and use. Those who have obtained the training certificate of national accounting leading (reserve) talents will be selected as members of the consulting expert group on accounting standards and internal control norms of the Ministry of Finance, apply to become individual members of the Chinese Accounting Society, and give priority to scientific research and academic activities organized by the Ministry of Finance, the Chinese Accounting Society and the National Accounting Institute. (1) Training time. 20 1 1 September, and the culture period is 6 years.

(2) Training places. Shanghai National Accounting Institute.

(3) Number of trainees. The number of people in this training class is 50.