Core Viewpoint - The Ministry of Finance issued an opinion to enhance the legal and regulatory framework for accounting practices, emphasizing the need for a clear responsibility system in accounting work [1] Group 1: Regulatory Framework - The opinion aims to strengthen the legal awareness, rule awareness, and responsibility awareness among relevant parties involved in accounting [1] - It calls for the establishment of a clear, collaborative, and efficient accounting responsibility system [1] - The Ministry of Finance is tasked with enhancing supervision and management of accounting work [1] Group 2: Audit Practices - The opinion prohibits any form of pressure on registered accountants or their firms to issue false or inappropriate audit reports [1] - It specifies that audit service fees must not be contingent upon audit results, public stock offerings, bond issuance outcomes, or achieving specific objectives [1]
财政部发文压实会计工作责任 明确加强监督管理
Zheng Quan Shi Bao·2025-11-11 22:55