财政部厘清各方会计工作责任，严肃追责、强化监督

Core Viewpoint - The article discusses the recent issuance of the "Opinions" by the Ministry of Finance, which aims to strengthen the accountability and legal framework surrounding accounting practices in China, addressing issues such as unclear responsibilities and inadequate enforcement of accountability [3][5]. Group 1: Accountability in Accounting - The "Opinions" delineate the responsibilities of various parties involved in accounting, including units, accounting firms, and stakeholders, to enhance the quality of accounting information and combat financial fraud [3][5]. - Units are required to ensure the authenticity and completeness of accounting records, prohibiting actions such as falsifying financial reports or destroying accounting materials [4][5]. - Unit leaders are held accountable for the accuracy of accounting work and must not pressure accounting personnel to engage in illegal activities [4][5]. Group 2: Responsibilities of Accounting Service Providers - Accounting service providers, including bookkeeping agencies and auditors, are mandated to refuse any requests for improper accounting practices and must report any violations discovered during audits [5][6]. - The Ministry of Finance has intensified accountability measures, imposing administrative penalties on numerous accounting firms and professionals to enhance compliance and deter misconduct [5][6]. Group 3: Regulatory Framework and Implementation - The "Opinions" emphasize the need for strict adherence to the unified national accounting system, with specific roles assigned to various regulatory bodies to ensure compliance and enhance the effectiveness of financial oversight [6][7]. - The Ministry of Finance aims to clarify the responsibilities outlined in accounting laws and regulations, thereby promoting legal awareness and accountability among accounting professionals [6][7].