财政部发布会计工作新规，新华社解读来了！

Core Viewpoint - The Ministry of Finance issued an opinion on November 10 to strengthen accounting responsibilities and improve the quality of accounting information, emphasizing the importance of a unified accounting system in the socialist market economy [1][5]. Group 1: Accounting Responsibilities - The newly issued opinion consolidates existing regulations regarding accounting responsibilities into a clear accounting responsibility list, enhancing legal awareness and accountability among relevant parties [2]. - The opinion outlines specific requirements for various stakeholders, including ensuring the authenticity and completeness of accounting data, strengthening internal supervision, and complying with external oversight [2][4]. Group 2: Specific Requirements - The opinion specifies that units must not engage in false accounting practices or cooperate in financial fraud, which is crucial for maintaining the independence of accounting firms [3][4]. - Responsibilities are clearly defined for unit leaders, chief accountants, and accounting personnel, ensuring accountability for the accuracy of accounting records [3][4]. Group 3: Impact on Accounting Practices - The opinion aims to clarify responsibilities down to the source of economic activities, which is expected to reduce fraudulent practices and enhance the quality of accounting information [4]. - It also emphasizes the role of accounting service institutions, urging them to improve their practices and audit quality, which is vital for the overall integrity of the accounting profession [4]. Group 4: Implementation and Future Outlook - The research for this opinion began in December 2024, with a draft circulated for feedback in June 2025, indicating a thorough consultation process [5]. - The implementation of this opinion is seen as a significant step towards establishing a unified national market and enhancing financial supervision, ultimately supporting high-quality economic development [5].