规范会计奖惩信息记录归集管理

Core Viewpoint - The Ministry of Finance has issued the "Management Measures for the Collection and Management of Accounting Reward and Punishment Information (Trial)" which will take effect on July 1, 2025, aimed at enhancing the social credit system and promoting accounting integrity [1][2]. Group 1: Purpose and Implementation - The issuance of the "Management Measures" is a significant step in implementing the decisions of the Central Committee regarding the construction of the social credit system and is a necessary requirement for enforcing the Accounting Law [1][2]. - The measures aim to standardize the collection of accounting reward and punishment information, addressing issues such as inconsistent collection standards and unclear procedures [1][2]. Group 2: Key Provisions - The "Management Measures" consist of 14 articles covering objectives, scope, collection range, timing, and methods for accounting reward and punishment information, as well as procedures for raising objections and correcting errors [2]. - The measures stipulate that, except for state secrets, the Ministry of Finance should record and collect accounting reward and punishment information through the National Unified Service Management Platform for Accountants [2]. Group 3: Principles and Responsibilities - The management of accounting reward and punishment information should adhere to principles of lawful recording, unified management, hierarchical responsibility, and dynamic updates [2]. - The Ministry of Finance will supervise local finance departments to ensure timely, complete, and accurate recording of accounting reward and punishment information [3]. Group 4: Practical Considerations - It is essential to strictly follow the provisions of the "Management Measures" to ensure the integration of accounting reward and punishment information with the social credit system [3]. - The implementation process should be tailored to local conditions, allowing for adjustments and optimizations based on practical experiences [3].