财政部印发通知 压实会计工作责任

Core Viewpoint - The Ministry of Finance has issued an opinion to strengthen accounting responsibilities and enhance the implementation of accounting laws and regulations, aiming to clarify responsibilities across various entities involved in accounting work [1][2]. Summary by Sections Overall Requirements - The opinion outlines the guiding ideology and main objectives for enhancing accounting responsibilities [1]. Responsibilities of Accounting Entities - It specifies the responsibilities of units as accounting entities, including handling accounting affairs, organizing accounting work, and conducting internal and external supervision [1]. Responsibilities of Relevant Personnel - The opinion clarifies the accounting responsibilities of unit leaders, chief accountants, accounting personnel, and other staff members [1]. Responsibilities of Accounting Service Institutions - It defines the responsibilities of accounting service providers, including bookkeeping agencies, accounting firms, and software service providers [1]. Government Supervision Responsibilities - The opinion outlines the supervisory responsibilities of government departments, including financial and relevant supervisory bodies [1]. Self-Regulatory Responsibilities of Industry Associations - It specifies the self-regulatory responsibilities of associations such as the Certified Public Accountants Association and bookkeeping industry associations [1]. Strengthening Organizational Leadership - The opinion emphasizes the need for regional and departmental efforts in promoting training and ensuring the implementation of these responsibilities [1].