【会计通讯】速览会计动态 追踪监管热点（2025年11月刊）

Group 1 - The Ministry of Finance has issued an opinion to strengthen the implementation of accounting laws and the national unified accounting system, consisting of seven parts and fifteen aspects [3][5] - The first part outlines the overall requirements, clarifying the guiding ideology and main objectives [5] - The second part specifies the accounting responsibilities of the unit as the accounting entity, including handling accounting affairs, strengthening organizational and personnel arrangements, and conducting internal supervision [5] Group 2 - The third part defines the responsibilities of relevant personnel within the unit, including the unit leader, chief accountant, accounting staff, and other personnel [5] - The fourth part details the responsibilities of accounting service institutions, including bookkeeping agencies, accounting firms, and software service providers [5] - The fifth part clarifies the regulatory responsibilities of government departments, including financial and supervisory departments [5] Group 3 - The sixth part emphasizes the self-regulatory responsibilities of industry associations, such as the CPA association and bookkeeping industry association [5] - The seventh part calls for strengthening organizational leadership, requiring regions and departments to conduct training and ensure implementation [5] - The document also highlights the importance of maintaining and consistently applying international financial reporting standards and updates from the International Financial Reporting Standards Interpretations Committee [6]