财政部厘清各方会计工作责任 严肃追责、强化监督

Core Viewpoint - The Chinese Ministry of Finance has issued an opinion to strengthen financial accounting supervision, aiming to clarify responsibilities among various parties involved in accounting and auditing, enhance the quality of accounting information, and combat financial fraud [1][2][3]. Group 1: Responsibilities of Accounting Units - Units are required to ensure the authenticity and completeness of accounting data, prohibiting any false economic transactions or documents [1][2]. - Unit leaders are held accountable for the accuracy of accounting work and must not instruct accounting personnel to engage in illegal activities [2]. - Accounting personnel have the right to reject untrue or illegal original vouchers and report such issues to unit leaders [2]. Group 2: Responsibilities of Accounting Service Institutions - Accounting service institutions must refuse to process inappropriate accounting requests and must not conceal issues found during audits [3]. - Registered accountants are prohibited from issuing false audit reports and must report any violations of accounting laws by the audited entities [3]. Group 3: Regulatory Framework and Implementation - The Ministry of Finance is responsible for establishing a unified national accounting system, which must not be altered by other departments without approval [4]. - The opinion emphasizes the need for a clear understanding and execution of the unified accounting system to improve the quality of accounting information [4]. - The opinion aims to enhance legal awareness and responsibility among accounting professionals, thereby improving the effectiveness of financial supervision [5].