沪财会〔2023〕3号
各市区(qu)财(cai)政(zheng)性(🔴xing)性(xing)局、市财(cai)政(zheng)性(xing)性(xing)监查局、市财(cai)务(wu)出纳人(re✅n)工宗合管理(li)制(zhi)度事务(wu)处理(li)中心点(dian)：
随(sui)着《沈阳(yang)市出纳新技(ji)(ji)能职(zhi)(zhi)(zhi)业 新技(ji)(ji)能成员(yuan)坚持(chi)幼教(jiao)方(fang)案措施𒈔(shi)》（沪财发〔2018〕11号，有以下(xia)几点(dian)又(you)称《方(fang)案措施(shi)》）和《出纳成员(yuan)坚持(chi)幼教(jiao)新技(ji)(ji)能职(zhi)(zhi)(zhi)业 科目表(biao)指引（2030年版）》（财务职(zhi)(zhi)(zhi)工〔202🐻2〕35号）标准(zhun)规(gui)定，现将组建搞好202五年沈阳(yang)市出纳新技(ji)(ji)能职(zhi)(zhi)(zhi)业 新技(ji)(ji)能成员(yuan)坚持(chi)幼教(jiao)的关与地方(fang)控制有以下(xia)几点(dian)：
一、一直(zhi)教导依据
本市范围内行政机关、企业、事(shi)业单位(wei)(wei)以及社会(hui)(hui)(hui)团体等(deng)单位(wei)(wei)具有(you)会💦(hui)(hui)(hui)计专(zhuan)业技术(shu)(shu)资(zi)(zi)格(ge)的(de)(de)人(ren)(ren)(ren)📖员(yuan)，或(huo)不(bu)具有(you)会(hui)(hui)(hui)计专(zhuan)业技术(shu)(shu)资(zi)(zi)格(ge)但从事(shi)会(hui)(hui)(hui)计工作(zuo)的(de)(de)人(ren)(ren)(ren)员(yuan)（以下(xia)统称“会(hui)(hui)(hui)计人(ren)(ren)(ren)员(yuan)”），均应参(can)加2023年会(hui)(hui)(hui)计人(ren)(ren)(ren)员(yuan)继续教育。尚(shang)未完成(cheng)信息(xi)登记(ji)(ji)的(de)(de)人(ren)(ren)(ren)员(yuan)，应首先(xian)完成(cheng)会(hui)(hui)(hui)计人(ren)(ren)(ren)员(yuan)信息(xi)登记(ji)(ji)。
本(ben)(ben)通(tong)报所称“财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)门(men)(men)(men)本(ben)(ben)职(zhi)(zhi)办(ban)公(gong)(gong)(gong)(gong)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)税(shui)(shui)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)税(shui)(shui)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)实(shi)(shi)(shi)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)行(xing)业(ye)(ye)(ye)的业(ye)(ye)(ye)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)本(ben)(ben)职(zhi)(zhi)办(ban)公(gong)(gong)(gong)(gong)中(zhong)(zhong)”一种：出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)员；稽核；资源投(tou)资、欠(qian)债和(he)几乎拥有者(zhe)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)产权（净(jing)资源投(tou)资）的账务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)处理(li)；收益(yi)、成(cheng)本(ben)(ben)费(fei)用(yong)（结余）的账务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)处理(li)；财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)门(men)(men)(men)本(ben)(ben)职(zhi)(zhi)办(ban)公(gong)(gong)(gong)(gong)成(cheng)功（现政府预(yu)预(yu)算(suan)执行(xing)本(ben)(ben)职(zhi)(zhi)办(ban)公(gong)(gong)(gong)(gong)结局）的账务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)处理(li)；财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)门(men)(men)(men)本(ben)(ben)职(zhi)(zhi)办(ban)公(gong)(gong)(gong)(gong)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)门(men)(men)(men)本(ben)(ben)职(zhi)(zhi)办(ban)公(gong)(gong)(gong)(gong)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)税(shui)(shui)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)税(shui)(shui)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)实(shi)(shi)(shi)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)汇(hui)报（预(yu)算(suan)汇(hui)报）织造；财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)门(men)(men)(men)本(ben)(ben)职(zhi)(zhi)办(ban)公(gong)(gong)(gong)(gong)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)税(shui)(shui)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)税(shui)(shui)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)实(shi)(shi)(shi)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)进(jin)行(xing)监督；财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)门(men)(men)(men)本(ben)(ben)职(zhi)(zhi)办(ban)公(gong)(gong)(gong)(gong)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)税(shui)(shui)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)财(cai)(cai)(cai)(cai)(c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chu)纳(na)(na)(na)(na)(na)(na)(na)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)税(shui)(shui)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)实(shi)(shi)(shi)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)行(xing)业(ye)(ye)(ye)的业(ye)(ye)(ye)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)本(ben)(ben)职(zhi)(zhi)办(ban)公(gong)(gong)(gong)(gong)中(zhong)(zhong)。标准财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)门(men)(men)(men)本(ben)(ben)职(zhi)(zhi)办(ban)公(gong)(gong)(gong)(gong)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)税(shui)(shui)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)税(shui)(shui)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)实(shi)(shi)(shi)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)学校全权主任(ren)（财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)门(men)(men)(men)本(ben)(ben)职(zhi)(zhi)办(ban)公(gong)(gong)(gong)(gong)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)税(shui)(shui)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)税(shui)(shui)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)实(shi)(shi)(shi)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)主任(ren)办(ban)公(gong)(gong)(gong)(gong)工人）和(he)总(zong)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)门(men)(men)(men)本(ben)(ben)职(zhi)(zhi)办(ban)公(gong)(gong)(gong)(gong)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)税(shui)(shui)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(ch💞u)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)税(shui)(shui)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)实(shi)(shi)(shi)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)师也一种专业(ye)(ye)(ye)对口财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(🎀wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)门(men)(men)(men)本(ben)(ben)职(zhi)(zhi)办(ban)公(gong)(gong)(gong)(gong)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)税(shui)(shui)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)税(shui)(shui)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)(na)(na)(na)(na)实(shi)(shi)(shi)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)行(xing)业(ye)(ye)(ye)的业(ye)(ye)(ye)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)本(ben)(ben)职(zhi)(zhi)办(ban)公(gong)(gong)(gong)(gong)中(zhong)(zhong)的办(ban)公(gong)(gong)(gong)(gong)工人。
二、一直(zhi)培训主(zhu)要形(xing)式
会(🗹hui)计人(ren)员可参(ca♍n)加《实施办(ban)法》第十二(er)条(tiao)和第十三条(tiao)规(gui)定(ding)的任一继续教(jiao)育(yu)形式并取(qu)得相(xiang)应学分。2023年会(hui)计人(ren)员继续教(jiao)育(yu)原则上采用网(wang)络形式进行，网(wang)络机(ji)构名单将通过上海市财政(zheng)局网(wang)站(zhan)公布。
♍ 为升星(xing)(xing)财政(zheng)资(zi)金(jin)资(zi)金(jin)部位(wei)概预算管理规章制度，坚持带动(dong)重點厂家(jia)的深(shen)入浅(qian)出推(tui)进进行厂家(jia)的成本财税管理基本准则、应用(yong)升星(xing)(xing)内把控(kong)规章制度项目(mu)建设和(he)进行，各经理财政(zheng)资(zi)金(jin)资(zi)金(jin)部位(wei)部位(wei)就可以选择必须(xu) 安(an)排本社区要素行政(zheng)事(shi)务工(gong)作标准和(he)重點国有(you)化厂家(jia)的控(kong)股集团大(da)公司的成本财税管理专(zhuan)业人员组(zu)(zu)织开展业务有(you)性方面(mian)的面(mian)授专(zhuan)业培(pei)训教(jiao)育(yu)。各经理财政(zheng)资(zi)金(jin)资(zi)金(jin)部位(wei)部位(wei)安(an)排组(zu)(zu)织开展业务面(mian)授专(zhuan)业培(pei)训教(jiao)育(yu)的具(ju)体(ti)实施的要求相(xiang)应：
1. 报备(bei)年(nian)度面授培(pei)(pei)训(xun)(xun)(xun)方(fang)案。组织(zhi)开展面授培(pei)(pei)训(xun)(💜xun)(xun)的主管(guan)财政部门，应于5月31日前(qian)将2023年(nian)度面授培(pei)(pei)训(xun)(xun)(xun)方(fang)案（内容至少应包括：培(pei)(pei)训(xun)(xun)(xun)对ꦿ象、培(pei)(pei)训(xun)(xun)(xun)内容、授课师(shi)资、培(pei)(pei)训(xun)(xun)(xun)人(ren)数、培(pei)(pei)训(xun)(xun)(xun)时间、经费(fei)来源(yuan)等）报市局会计处备(bei)案。未报备(bei)的面授培(pei)(pei)训(xun)(xun)(xun)，相关参(can)训(xun)(xun)(xun)人(ren)员的继续教育事项市局不予(yu)登记。面授培(pei)(pei)训(xun)(xun)(xun)费(fei)用应通过预算经费(fei)安排解决，原则上不得向学员个(ge)人(ren)收(shou)费(fei)。
2. 报送(song)(song)开班(ban)信息(xi)。每一面授培(pei)训(xun)班(ban)开班(ban)前，主(zhu)管财政部门应至(zhi)(zhi)少提前10个工作日(ri)向市局(ju)(ju)会计(ji)处报送(song)(song)开班(ban)信息(xi)（内容至(zhi)(zhi)少应包括(kuo)：培(pei)训(xun)时间(jian)、培(pei)训(xun)地址、培(pei)训(xun)主(zhu)题、授课师(shi)资、课程安(an)排、培(pei)训(xun)人数等），市局(ju)(ju)🔯会计(ji)处将采取不同方式方法对培(pei)训(xun)组织实(shi)施(shi)情(qing)况进(jin)行监(jian)督抽查。
3. 报送培训(xun)(xun)(xun)学(xue)员信(xin)(xin)息。每一面授培训(xun)(xun)(xun)结(jie)束(shu)10个(ge)工作(zuo)日(ri)内，主(zhu)管财政部门应向市局会(hui)计(ji)处(chu)报送培训(xun)(xun)(xun)总结(jie)和实际参训(xun)(xun)(xun)人员信(xin)(xin)息表(biao)（信(xin)(xin)息表(biao)应为excel格式(shi)，字段名(ming)称依次为：有效身份(fen)证件号、姓(xing)名(ming)、完成学(xue)习(xi)时间、学(xue)习(xi)内容、所属财政部门、培训(xun)(xun)(xun)机构(gou)、培训(xun)(xun)(xun)机构(gou)代码(ma)、年(nian)度、通过方式(shi)、公需科目(mu)🌱学(xue)分、专业(ye)科目(mu)学(xue)分、总学(xue)分、备注），经审核(he)抽(chou)查后由市局会(hui)计(ji)处(chu)统一办理(li)(li)继续(xu)教育事项(xiang)登记。2023年(nian)12月31日(ri)前未(wei)报送培训(xun)(xun)(xun)总结(jie)和学(xue)员信(xin)(xin)息或经审🅰核(he)抽(chou)查不符合要求的，市局会(hui)计(ji)处(chu)将(jiang)不再受理(li)(li)。
三、再继续(xu)培养学(xue)分制及方(fang)式
2023年会(hui)计人员继续教(jiao)育(yu)内容分(fen)为专(zhuan)业科目和(he)公需科目。会☂(hui)计人员每年参加继续教(jiao)育(yu)取得(de)的学分(fen)应(ying)不少(shao)于90 学分(fen)，且专(zhuan)业科目学分(fen)一般不少⭕(shao)于总(zong)学分(fen)的三分(fen)之(zhi)二。
1.专(zhuan)(zhuan)业(ye)科(ke)目。专(zhuan)(zhuan)业(ye)科(ke)目分为专(zhuan)(zhuan)业(ye)通(tong)识知(zhi)(zhi)识、专(zhuan)(zhuan)业(ye)核心(xin)知(zhi)(zhi)识和(he)专(zhuan)(zhuan)业(ye)拓展知(zhi)(zhi)识三个(ge)类别(bie)，并分别(bie)初级、中级和(he)高(gao)级设(she)置学习内容。2023年重(zhong)点(dian)内容是(shi)新近发布和(he)实施的(de)企业(ye)会(hui)(hui)计(ji)准则(ze)(ze)、政(zheng🦂)府(fu)会(hui)(hui)计(ji)准则(ze)(ze)制(zhi)度(du)、管(guan)(guan)理(li)会(hui)(hui)计(ji)应用指引、内部控制(zhi)规范、会(hui)(hui)计(ji)信息(xi)化技术、相(xiang)关(guan)财政(zheng)政(zheng)策、预算绩(ji)效管(guan)(guan)理(li)、行政(zheng)事(shi)业(ye)单位ꦺ资(zi)产(chan)管(guan)(guan)理(li)、税收及税收征管(guan)(guan)政(zheng)策、会(hui)(hui)计(ji)人员管(guan)(guan)理(li)和(he)诚信建设(she)制(zhi)度(du)、反电信诈骗知(zhi)(zhi)识等(deng)。网(wang)络继续教育选课采用“就(jiu)高(gao)不(bu)就(jiu)低(di)”的(de)原则(ze)(ze)，即低(di)层(ceng)级会(hui)(hui)计(ji)人员可选择高(gao)层(ceng)级专(zhuan)(zhuan)业(ye)科(ke)目，高(gao)层(ceng)级会(hui)(hui)计(ji)人员不(bu)得选择低(di)层(ceng)级专(zhuan)(zhuan)业(ye)科(ke)目。
2.公需科目必必。公需科目必必常见的内容具(ju)有政(zheng)治课说法、思(si)想方面个人(🌼ren)品德(de)、实惠(hui)法律解释标准(zhun)、大体(ti)上实惠(hui)说法和新政(zheng)策、中国现代(dai)信息内容枝术和互(hu)登陆络网专业学(xue)识(shi)、语言学(xue)软(ruan)件工具(ju)、文明教(jiao)养专业学(xue)识(shi)等(deng)。
2023年马上(shang)文化(hua)教育(yu)专(zhuan)业(ye)几(ji)(ji)个会计♉科目(mu)具体情况见辅(fu)助件(jian)，可供挑选的专(zhuan)业(ye)几(ji)(ji)个会计科目(mu)以各网咯(ge)培训学习(xi)医院颁布的内容请单为标准(zhun)。
四、时期计划
2023年(nian)本市会计人(ren)员继续教育网络(luo)报名(minꦚg)和学习原则上(shang)应(ying)在2023年(nian)3月1日(ri)🅘至12月31日(ri)完成。
会计人(ren🎃)员可在完成继(ji)(ji)续(xu)教(jiao)育(yu)并通𒅌过测试的(de)15个工作日后，登录上海市财政局网站查询本人(ren)继(ji)(ji)续(xu)教(jiao)育(yu)记录。
五、扣费安全管(guan)理
会(hui)计会(hui)计已经学校(xiao)线(xian)上结构应(ying)由透(tou)明化付费(fei)基准，不容(rong)许(xu)乱付费(fei)，不容(rong)许(xu)搭售(s🐽hou)许(xu)多其中英语课程和餐(can)品(pin)。
六(liu)、运行规范要(yao)求
（一）大力(li)加(jia)强对(dui)立(li)即教(jiao)育学校组织 的标准化监督检查
各(ge)主(zhu)要财政(zheng)资(zi)金部(bu)位应跟(gen)据《落实具体办法》中规定，全(quan)面(mian)提(ti)升对立(li)刻文化(hua)(hua)艺术培(pei)(pei)训(xun)(xun)企业预先、事采和(he)当面(mian)的(de)全(quan)阶(jie)段基础性(xing)(xing)监督(du)，做到位学(xue)习性(xing)(xing)能和(he)提(ti)供(gong)(gong)服务(wu)(wu)项(xiang)目性(xing)(xing)能的(de)基础性(xing)(xi😼ng)考核；全(quan)面(mian)提(ti)升税务(wu)(wu)财务(wu)(wu)会计学(xue)科(ke)(ke)成员(yuan)立(li)刻文化(hua)(hua)艺术培(pei)(pei)训(xun)(xun)相关(guan)证策宣讲，做到位咨(zi)讯提(ti)供(gong)(gong)服务(wu)(wu)项(xiang)目和(he)相关(guan)证策表(biao)述，监督(du)各(ge)公司的(de)重要性(xing)(xing)税务(wu)(wu)财务(wu)(wu)会计学(xue)科(ke)(ke)成员(yuan)立(li)刻文化(hua)(hua)艺术培(peiꦑ)(pei)训(xun)(xun)做工作(zuo)，确实保(bao)险税务(wu)(wu)财务(wu)(wu)会计学(xue)科(ke)(ke)成员(yuan)参加者立(li)刻文化(hua)(hua)艺术培(pei)(pei)训(xun)(xun)的(de)的(de)权益。
（二）实时精确网(wang)上办理持续教育培训须知登记备案
各(ge)主管财政部门应严格(ge)按照《实施办法(fa)》的要(yao)求办理会计人员(yuan)继续教(jiao)育事项🍌(xiang)登记，督(du)促(cu)会计继续教(jiao)育机(ji)构(gou)及时反(fan)馈(kui)已(yi)完成(cheng)测试学员(yuan)的相关信息并进(jin)行(xing)严格(ge)审核，确(que)保测试合格(ge)后10个工作日内办理完成(cheng)继续教(jiao)育事项(ܫxiang)登记。
武汉市财政支出局
2023年2月2日