财政部发文进一步压实会计工作责任

Core Viewpoint - The Ministry of Finance has issued an opinion to strengthen the accounting responsibility system in accordance with the Accounting Law and national accounting standards [1][2] Group 1: Overall Requirements - The opinion outlines the guiding ideology and main objectives for enhancing the accounting responsibility system [2] Group 2: Responsibilities of Accounting Entities - It specifies the responsibilities of entities as accounting subjects, including handling accounting affairs, strengthening organizational structure, and conducting internal and external supervision [2] Group 3: Responsibilities of Personnel - The opinion clarifies the accounting responsibilities of various personnel, including the entity's leader, chief accountant, accounting staff, and other personnel [2] Group 4: Responsibilities of Accounting Service Institutions - It defines the responsibilities of accounting service institutions, including bookkeeping agencies, accounting firms, certified public accountants, and accounting software service providers [2] Group 5: Government Regulatory Responsibilities - The opinion outlines the accounting regulatory responsibilities of government departments, including finance departments and relevant supervisory bodies [2] Group 6: Self-Regulatory Responsibilities of Industry Associations - It specifies the self-regulatory responsibilities of industry associations, such as the Certified Public Accountants Association and bookkeeping industry associations [2] Group 7: Strengthening Organizational Leadership - The opinion emphasizes the need for various regions and departments to conduct training and ensure the implementation of the responsibilities outlined [2]