为营造依法合规的会计工作环境，财政部11月11日发布《关于进一步压实会计工作责任加强会计法律法 规和国家统一的会计制度贯彻实施的意见》。《意见》要求，增强相关主体的法律意识、规则意识、责 任意识，构建主体明确、要求清晰、各方协同、运行高效的会计工作责任体系。《意见》提出，财政部 门应加强对会计工作的监督管理。 《意见》要求，不得以任何方式要求或者示意注册会计师及其所在的会计师事务所出具不实或者不当的 审计报告，不得以审计结果、股票公开发行上市结果、债券发行结果或实现特定目的作为支付审计服务 费用的条件。 （文章来源：证券时报） ...

财政部11月10日对外发布了《关于进一步压实会计工作责任 加强会计法律法规和国家统一的会计制度 贯彻实施的意见》。 为进一步压实各方会计工作责任、切实提高会计信息质量、营造依法合规的会计工作环境，财政部 11月10日对外发布了《关于进一步压实会计工作责任 加强会计法律法规和国家统一的会计制度贯 彻实施的意见》。 会计是社会主义市场经济建设的重要基础性工作。会计信息的质量，关系微观投资决策，也关乎宏 观调控效能。 业内人士认为，一段时间以来，市场中存在的一些造假案例，实际上业务造假是因、会计造假是 果。"单位每个人办理经济事项，事项是真的，事项对应的原始凭证是真实完整、合法合规的，单 位的会计信息质量就得到了保证。将会计责任明确至经济业务源头，有助于铲除造假的不良'土 壤'、有效防范内部舞弊。"胡锦说。 此次印发的意见分为七大部分。意见紧紧围绕保证会计资料真实完整、提高会计信息质量的目标， 以明确法定责任、引导归位尽责、严肃追责问责为主线，提出了全面落实单位会计主体责任、明确 单位相关人员会计工作责任、强化会计服务机构相关责任、依法履行政府部门监管职责、发挥行业 协会自律监督作用、加强组织领导等具体要求。 "意 ...

《意见》共分为七部分、十五个方面，具体如下。第一部分是总体要求，明确指导思想和主要目标。第 二部分是单位会计主体责任，明确单位作为会计主体，在办理会计事务、加强会计工作组织和人员配 备、开展内部监督和配合外部监督等方面的会计工作责任。第三部分是单位相关人员工作责任，明确单 位负责人、单位主管会计工作的负责人(总会计师)、单位会计人员、单位其他人员的会计工作责任。第 四部分是会计服务机构工作责任，明确代理记账机构及其从业人员、会计师事务所和注册会计师、会计 软件服务商的相关工作责任。第五部分是政府部门监管责任，明确财政部门、有关监督检查部门、业务 主管部门的会计监管责任。第六部分是行业协会自律监督责任，明确注册会计师协会、代理记账行业协 会的自律监督责任。第七部分是加强组织领导，要求各地区、各部门做好宣传培训，抓好贯彻落实；要 求各单位切实履行法定责任。 本报讯(记者韩昱)财政部11月11日发布消息称，为贯彻落实《中华人民共和国会计法》等法律法规和国 家统一的会计制度，构建主体明确、要求清晰、各方协同、运行有效的会计工作责任体系，近日，财政 部印发了《关于进一步压实会计工作责任加强会计法律法规和国家统一的会计制 ...

经济观察网财政部网站11月11日消息，财政部发布《关于进一步压实会计工作责任加强会计法律法规和 国家统一的会计制度贯彻实施的意见》。《意见》共分为七部分、十五个方面。《意见》紧紧围绕保证 会计资料真实完整、提高会计信息质量这一目标，以明确法定责任、引导归位尽责、严肃追责问责为主 线，以贯彻落实会计法律法规和国家统一的会计制度为重点，增强相关主体的法律意识、规则意识、责 任意识，合理区分单位会计责任、会计师事务所审计责任、利益相关方责任，落实财会监督责任，构建 主体明确、要求清晰、各方协同、运行高效的会计工作责任体系，营造依法合规的会计工作环境，切实 发挥会计工作在优化资源配置、维护市场秩序、提升国家治理能力中的基础性作用，更好服务经济高质 量发展。 ...

人民财讯11月11日电，近日，财政部印发了《关于进一步压实会计工作责任加强会计法律法规和国家统 一的会计制度贯彻实施的意见》。总体要求是，贯彻落实党中央、国务院关于严肃财经纪律、打击财务 造假的决策部署，紧紧围绕保证会计资料真实完整、提高会计信息质量这一目标，以明确法定责任、引 导归位尽责、严肃追责问责为主线，以贯彻落实会计法律法规和国家统一的会计制度为重点，增强相关 主体的法律意识、规则意识、责任意识，合理区分单位会计责任、会计师事务所审计责任、利益相关方 责任，落实财会监督责任，构建主体明确、要求清晰、各方协同、运行高效的会计工作责任体系，营造 依法合规的会计工作环境，切实发挥会计工作在优化资源配置、维护市场秩序、提升国家治理能力中的 基础性作用，更好服务经济高质量发展。 ...

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].

Core Viewpoint - The Ministry of Finance of China has issued an opinion to clarify responsibilities in accounting work, aiming to enhance financial accounting supervision and improve the quality of accounting information, thereby combating financial fraud and ensuring accountability [1][5]. Group 1: Responsibilities of Accounting Units - Units are required to ensure the authenticity and completeness of accounting materials and must not engage in fraudulent accounting practices [1][2]. - Unit leaders are held accountable for the accuracy of accounting work and must not coerce accounting personnel into illegal activities [2][3]. - Accounting personnel have the right to reject false documents and report any attempts of financial fraud to their superiors [2][3]. Group 2: Responsibilities of Accounting Service Institutions - Accounting service institutions must refuse to process improper accounting requests and must not conceal issues found during audits [3][4]. - Registered accountants are prohibited from issuing false audit reports and must report any violations of accounting laws by the audited entities [3][4]. Group 3: Regulatory Framework and Implementation - The opinion emphasizes the need for a unified national accounting system and outlines the responsibilities of various supervisory departments [4][5]. - The Ministry of Finance is tasked with formulating the national accounting system, while other departments must adhere strictly to these regulations without unauthorized modifications [4][5]. - The opinion aims to enhance the authority and effectiveness of the national accounting system, ensuring comparability of accounting information across market entities [4][5].

Core Viewpoint - The Ministry of Finance has issued new regulations to enhance accounting responsibility and improve the quality of accounting information, emphasizing the importance of a unified accounting system in China [1][2]. Group 1: Accounting Responsibility - The new regulations aim to clarify accounting responsibilities across various entities, enhancing legal awareness and accountability in accounting practices [2][3]. - The regulations categorize and consolidate existing accounting responsibilities, emphasizing the need for units to ensure the authenticity and completeness of accounting data [2][4]. - Specific requirements are set for units to manage accounting affairs legally, ensure proper staffing, and strengthen internal and external supervision [2][3]. Group 2: Addressing Financial Fraud - The regulations explicitly prohibit units from engaging in fraudulent accounting practices and emphasize the independence of accounting firms [3][4]. - Responsibilities are clearly defined for unit leaders, chief accountants, and accounting personnel, ensuring accountability from the source of economic activities [3][4]. - By clarifying responsibilities down to the economic transaction level, the regulations aim to eliminate the conditions that foster financial fraud [4]. Group 3: Role of Accounting Service Institutions - The regulations stress the importance of accounting firms and certified public accountants in maintaining audit quality and compliance [4]. - Requirements are also set for accounting software providers to enhance data quality and usability, promoting healthy development in accounting information systems [4]. Group 4: Implementation Timeline - The Ministry of Finance began research on these regulations in December 2024 and plans to issue a draft for public consultation by June 2025 [4].

新华社北京11月10日电 题：会计"账本"谁应负责？会计信息如何提质？财政部发布新规 新华社记者申铖 为进一步压实各方会计工作责任、切实提高会计信息质量、营造依法合规的会计工作环境，财政部 11月10日对外发布了《关于进一步压实会计工作责任 加强会计法律法规和国家统一的会计制度贯彻实 施的意见》。 在北京工商大学教授王鹏程看来，意见提出了"单位不得以虚假的经济业务事项或者资料进行会计 核算""不得配合其他单位实施财务造假""不得要求所聘用开展财务会计报告审计工作的会计师事务所代 为编制财务会计报告"等具体要求。"这些明确的规定，对于进一步治理财务造假、确保会计师事务所保 持独立性，至关重要。" 针对当前部分行业、领域会计工作责任边界不清、责任落实不力等问题，如何确认会计"账本"的相 关"责任人"，尤为关键。 单位负责人应对本单位会计工作和会计资料的真实性、完整性负责；单位主管会计工作的负责人 （总会计师）应履行好协助单位负责人管理本单位会计工作的职责；单位会计人员应履行好会计核算和 会计监督职责……意见进一步明确单位相关人员会计工作责任。 "意见划分并强调了单位负责人、主管会计工作的负责人、单位会计人员等人员 ...