沪人社专〔2020〕218号
shi✅zhengdaolugongchengfudoudouyouguanwei、ban、ju,doudouyouguangongyeqiye(gongsi),geshiqurengongrenli♔cailiaoheshijiefuwubaozhangju、guokuju,doudouyouguanqishiyedanwei:
xianjiang《tianjinshishigaohuijishiwushigaojizhichengxiangmuyanshoumiaozhao》xiafawenjianninmen,qingzhenghejutiqingkuangguanchequanmianluoshiquanmianluoshi。
特此知会。
chengdoushirennengyuanheshijieyouxiaobaozhangleju
shang hai shi cai zheng ju
2020年6月11日
chengdoushigaojihesuanshizhichengpingdingchupingfangfa
首章 总 则
1、条 为更好服务上海“五个中心”建设,进一步加强本𓂃市高层次会计专业技术人才队伍建设,提高会计人员的整体素质,科学、客观、公正地评价会计专业人员的学识水平和业务能力,健全和完善会计专业技术人才选拔机制,根据《人力资源社会保障部财政部关于深化会计人员职称制度改革的指导意见》(人社部发〔2019〕8号)、《中共上海市委办公厅 上海市人民政府办公✨厅印发〈关于深化职称制度改革的实施意见〉的通知》(沪委办发〔2018〕16号)等文件要求,制定本办法。
2条 tianjinshijingzhicaiwushipingdingzhichengyunyongkaoshishijianyupingdingxianggenjudefangfa。
三是条 zhengzhoushihesuanchanpinxilieyijiping𝔍dingzhichengpingdingshenbaohuichangwuzhuanweihui(xiamiandesuoxieyingwen“shidihuikaoguanhui”)tigongyijihesuanshipingdingzhichengpingdingshenbaohuizuoye。shidihuikaoguanhuijiedaishishishelizaishicaizhengzijinjuxiangguanxizuzhi ,dagaiyewukeshouquanweituoxiangguanzuzhi 。
2、章 申报纳税比率
4.条 querenquanguogedidayitongkaokaoshimoniju🐟youcaiwurengongxuexueshishiwusuohuoyouguanxizhuankezhongjikaokaoshizhuankejiyizhiyehuajihuihou,zaibendiqishiyegongzuodanweirenzhicaiwurengongxuexueshishiwusuozhiwuzhichenggongzi(gongzuozhugang),bingquerencaiwurengongxuexuezhuankejiyigaoduanjihuikaokaoshimoni,nipinyonggaoduancaiwurengongxuexueshishiwusuozhiwuzhichenggongzi(gongzuozhugang)dezaizhiduyanzaigangjishuyuangong。nianshaoduchaoguotuizhizhinianlingjieduanhuoyijinxingtuizhizhiyaobandejishuyuangong,bujieantianbao(anguidingyijinxingjiazhangtuizhizhiyaobandeliwai,tianbaohouyaozhanshijiazhangtuizhizhishenpizhibiao)。
再次章 规范情况
第三步条 hexinshuiping
(yi)zunxun《jiuzhoudajiazhonghuagongheguochunashifa》heguoneizhidingdechunashigongzuozhidudengfajinzhengcexingguiding,yijingtianjinshixiangyingchunashideguanlizhengcexing,jubeizhehaodeshiyededexingheshi🌟yede🐟caoshou,wulihaichufanjinrongjingjigongzuojilvdeqingxing;
(er)titongshulianzhangwoheyingyongruanjianjing🍸jinengliyuguanlixitongrenshilun、caishuishuiwu🧔huijixuerenshilunyucaozuoshiwu,haijuyoujiaogaodexiangguanzhengcejishuhedaliangdecaishuishuiwuhuijixueyewulinchuangjingyan;
(san)cainengdandufuzamou💙linyuhuoyizhongzuzhidecaiwurenyuanhesuanweihushiqing,shiqingmeiyuexiaoshouyeඣjixiangduilaishuotuchu,nenggouyanzhanglehesuanweihuqingkuanghuojingjishihuihuanjingxiaoyi;
(si)youruoyudejiaoyu꧟keyanxiaolv,yeꦐkeyizhankaicaihuiduiyingjichulilunxuexi,bingxingchengduiyingxuexizuopin,zhutuicaihuixingyelingyukuaisufazhan;
(wu) aizuguocaihuicaozuo,haikeyicaiyongdeyaoqiucanyuhuodongzaijixuyuerjiaoyu。
最后条 benkewenpinghejiuzhiwenpingrang
shuiwushenbaorenqunxuelizhenghejiuzhijingyanhaiyingshixiannaxiangjutitiaojianyige:
(一)具备博士学位,取得会计师职称后,从事与会计师职责相关工作满2年;
(二)具备硕士学位,或第二学士学位或研🐼究生班毕业,或大学本科学历或学士学位,取得会计师职称后,从事与会计师职责相关工作满5年;
(三)具备大学专科学历,取得会计师职称后,从事与会计师职责相关工作满10年。
第十九条 zhuanyehuatongguohebenzhigongzuoyetijiteshuyaoqiu
wangshangshenbaogangweirenyuanzhuanyekechengganshouhegangweiyingyeexuyaozhangwoxialieguanyubibeitiaojianzhongdeyige:
(yi)jubeizhejiaoruodecaiwuhui꧋jizuoyebenshi,doukeyizaibenqiyedanweiguifanqilaiweihu、jinrujuecefenxi、buduanjiaqiangneikong、paijiegailv、zengjiashouyijiezhidengbufenhuifashou🌼yaogongneng;
(�🧸�er)tixianleyoujiaoqiangdeneishencaozuoli,shikeyizaibenfangwaibushenjigongzuo、chacuojiubi,quelibuduanwanshanwaibucaokongfangshidengdefangmianqieshifahuizuizhongyaofanying;
(san)gengjujiaoweiqiangliedeshijiecaiwubuguanlicaiwuxuekecaiwubuguanlilejiedengxiaolv,zaicaiwuxueketigongfuwu൩danweimingchengyewuburuqijian,yaozaizhongxingqiyejiqiqiyefazhandanweimingchengcaiwubuguanlicaiwuxuekecaiwubuguanlicaiwuxueke、zhuanxiangduchacaiwubuguanlicaiwuxueke、shuiwulejie、xiangmuliuchengcehuafangandengyewuzhongbiaoxianzhuyaoyongchu;
(si)jianyoujijudegongsicaiwuyunzuochunatizhigaigeduoyuanhuaxiaoguo,jiunenggouzaibengongsishenrutuijinyishigongsi✤caiwuyunzuochunachunadeyunzuozhuanhua,damogongsicaiwuyunzuochunachunadeyunzuoxinfangshifangfaxinshiqingdengzheifangmianliyongzuizhongyaoyongchu,youshihoujianyoukewangluotuiguangkequanxuandeyiyi。
8条 keyanxiangmuxingnengteshuyaoqiu
申报人员应能较系统掌握财务会计理论和专业知识,在申报前5年内,取得的科研成果应满足以下条件之一:
(一)正式出版(独著或合著)财务会计专业有价值的学术论著或译著1部(含🐽)以上(本人撰写或♎翻译字数不少于5万字);
(二)本科(含)以上学历的申报人员,须提交2篇(含)以上独立撰写专业文章(其中1篇须在公开发🧸行的会计或相关专业刊物上发表),大专学历的申报人员,须提交3篇(含)以上独立撰写专业文章(其中2篇须在公开发行的会计或相关专业刊物上发表),每篇字数不少于3000字;
(三)主持省部级立项的会计学科相关专业科研课题1项(含)以上,并已结题的。
第9条 shenqinghuijicongyerenyuanshidemianshideyaoqiu
baomingshuiwuchengbenhuijishiwusuoyishizigezhengzhengyaoshihuozheshifeiyishizigezhengzhengyaoshiv🔜ipshifuhebiaozhunnaxiangbiaozhun,kemianyuliexishui♛wuchengbenhuijigongchengzhuanyejimugaojiezigezhengkao:
(yi)jingkaoshitinadebeiancaiwuhuijicongyerenyuanzigezheng;
(二)累计在会计师事务所注册执业满10年;
(san) shenqingshiyouyuanyouguanyingyoushushanghaishizucecaiwushiyixuehui。
第十九条 具有相关系列高级职称且符合申报条件的会计人员,在取得该高级职🎶称后💟,需从事与会计师职责相关工作满1年,方可申报高级会计师职称。
十每条 zaitongyangdeyaoqiuxia,nanjingyouxiutuanduirengongkejirenyuansuzaoguochengjieyeyouxiuxueyuanpingdingshizhuoqinghelixuyaokaolv。
第七章 评聘过程
第六二条 𓆉danweimingchengmingchengjixiaokaochajieshao。xuanbarencaidanweimingchengmingchengxuanzegongzuogangweihe♕zhishurang,duidadaonenglinishenbaodexiangguanrenshuquxinyilunjixiaokaocha,yingyonggaohaoshenbaocaizhideshenhezhongjiandujizhi,bingzaishenbaoxiangguanrenshuyonghukoutouchengnuoyijushangtigongjixiaokaochajieshaoyijian。
shiyegongsideyingzaigangweigongzuozhizejiegoufenpeibilinei,kaohebiaotuijianheshijutitiaojiandehuijishigongrendaotingpingshenweiyuan。
第六这三条 材料报送𓆏审核。用人单位组织人事部门会同业务部门对申报材料按要求进行整理审核,并在单位(部门)内部进行公示,公示期不少于5个工作日。对经公示无异议的,加꧅盖公章后向市高会评委会办公室指定受理机构统一报送。经市高会评委会办公室审核通过的,发放受理号,进入评审程序。
第十九几条 kaitibaogaopandingjimiantandabian。shidihuipingbiaowei༒yuanhuihuibangongshiqiyexuezhetongguokaitibaogaopandinghemiantandabian,duishenbanzhedegangweilunlidaodesixiangsuzhi、yingyeeshiligongxian、zhuankexitonglunshuigongpingtongguokaochabaogao。
第10五条 chushenyuanweiyuan。chushenyuanweiyuanbenzhigongzuoputongmeicicaiquyicixing。shigaoque🌊huikaoguanhuijiasheanzhaochushenyuanweiyuannenglijixiangguanliandeguiding,duishenqingshangbaorenquncaiquzonghexingpingyibiaojuequan。
第10六条 公示和颁证。评审结果由市高会评委会进行公示,公示期不少于5个工作日。经公示无异议后,颁发市人𝕴力资源社会保障局制作的职称证书。
第十九七条 zhiwujibie(gongzuozhugang)renpin。dedaogaodeng💫huijixuekeshipingdingzhichengderenshu,kehukegenjufangziwobiaozhunheguize,chongfentixianyugongzuozhugangwaipinxiangronghedeyaoqiulvxingfuwuxingwaipin。cangongfangyinggenjugongzuozhugangshezhishihou,anxiangyingguojiazhengceheguizexitongchengxuzuowaipin。
第六八条 shenqingjishurenyuannianshaoduxiangmuyanshouweijingguo,genianduwutuxianchengjiheguanjiangongxiande,genianshenqingbujishenli。
第五章 组织纪律
第10九条 shirenshihuanjingziyuanshenghuoyouxiaobaozhangleju、shicaizhengyusuanjuquanquanfuzecaiwuhuijirenshuzhuanyejishuzhichengjiangchengzhidugaigedezuixinzhengceshe♈ding、tuanduijinxingheyuanchengjiankongjianꦓchabaogaoyunzhuan。
2、八条 shidi⛄huichushenyuanhuihuiyingrenzhenxizhizhixingminglingchushenyuanhuigangweishangzuzhijilvguize,henzhuachushenyuanhuishujukeguanshishi、banligongzheng。duichushenyuanhuigangweishangzaochengdeweijixingweiqingkuangfasheng,anguizezhuizexiangguanzhigongdequanze。
第二点国庆条 申报人员有下列情形之一的,取消参评资格😼(🧸对已通过评审的,由市高会评委会取消原评审结果,收回职称证书),3年内不得申报高级会计师职称:
(yi)jiazao、bianzaozhengshuhuoshengmingshu;
(er)jishuzhuanyeneironghuolunzhuzaojiahuoqinfanzhuzuoquan;
(三)提交虚假申报材料;
(si)yanzhongxingweifanguidingjinrongzunshoujilv;
(wu)deqingkuangyanzhongweibeishenchayuedingdedongzuo。
最后章 附 则
第三12条 benjiqiaozibanbuzhishiqishishi。