新华解码丨会计“账本”谁应负责？会计信息如何提质？财政部发布新规

Core Viewpoint - The Ministry of Finance has issued new regulations to enhance accounting responsibility and improve the quality of accounting information, emphasizing the importance of a unified accounting system in China [1][2]. Group 1: Accounting Responsibility - The new regulations aim to clarify accounting responsibilities across various entities, enhancing legal awareness and accountability in accounting practices [2][3]. - The regulations categorize and integrate existing accounting responsibilities, emphasizing the need for units to ensure the authenticity and completeness of accounting data [2][4]. - Specific requirements include prohibiting units from using false economic transactions for accounting and ensuring the independence of accounting firms [3][4]. Group 2: Implementation and Oversight - The regulations outline the responsibilities of unit leaders, chief accountants, and accounting personnel, ensuring accountability at all levels of the accounting process [3][4]. - The Ministry of Finance plans to implement these regulations by December 2024, with feedback from various stakeholders already considered [4]. - The regulations are part of a broader effort to strengthen financial oversight and support high-quality economic development in China [4].