财政部发文压实会计工作责任明确加强监督管理

Core Viewpoint - The Ministry of Finance issued an opinion on November 11 to enhance the legal compliance and responsibility in accounting work, aiming to create a more effective accounting responsibility system [1] Group 1: Legal Awareness and Responsibility - The opinion emphasizes the need to strengthen the legal awareness, rule awareness, and responsibility awareness among relevant parties involved in accounting [1] - It calls for a clear definition of responsibilities and efficient collaboration among all parties in the accounting responsibility system [1] Group 2: Supervision and Management - The Ministry of Finance is tasked with enhancing the supervision and management of accounting work [1] - The opinion prohibits any form of coercion or suggestion to auditors or their firms to issue false or inappropriate audit reports [1] Group 3: Payment Conditions for Audit Services - It is stated that audit service fees must not be contingent upon audit results, stock public offerings, bond issuance outcomes, or achieving specific objectives [1]