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 consolidate existing accounting responsibilities, emphasizing the need for units to ensure the authenticity and completeness of accounting data [2][4]. - Specific requirements are set for units to manage accounting affairs legally, ensure proper staffing, and strengthen internal and external supervision [2][3]. Group 2: Addressing Financial Fraud - The regulations explicitly prohibit units from engaging in fraudulent accounting practices and emphasize the independence of accounting firms [3][4]. - Responsibilities are clearly defined for unit leaders, chief accountants, and accounting personnel, ensuring accountability from the source of economic activities [3][4]. - By clarifying responsibilities down to the economic transaction level, the regulations aim to eliminate the conditions that foster financial fraud [4]. Group 3: Role of Accounting Service Institutions - The regulations stress the importance of accounting firms and certified public accountants in maintaining audit quality and compliance [4]. - Requirements are also set for accounting software providers to enhance data quality and usability, promoting healthy development in accounting information systems [4]. Group 4: Implementation Timeline - The Ministry of Finance began research on these regulations in December 2024 and plans to issue a draft for public consultation by June 2025 [4].