Core Viewpoint - The article emphasizes the importance of addressing "old accounts" left by predecessors, which include unfinished tasks, unresolved issues, and unfulfilled promises, as a critical responsibility for party officials to gain public trust and ensure the continuity of governance [1][2][4]. Group 1: Importance of Addressing "Old Accounts" - "Old accounts" are not merely financial records but represent unfinished work and unresolved issues that directly affect the public's interests and the credibility of the government [2]. - Ignoring "old accounts" can lead to the accumulation of problems, turning minor issues into major disputes, which poses risks to social and economic development [2][3]. - Successfully resolving "old accounts" is essential for implementing a people-centered development approach and strengthens the relationship between the party and the public [2][3]. Group 2: Strategies for Addressing "Old Accounts" - A thorough understanding of the "old accounts" is necessary, which involves in-depth research and engagement with the community to identify the root causes and current challenges [3]. - Different types of "old accounts" require tailored strategies, such as expediting unfinished public projects, fulfilling promises, and fairly resolving historical disputes [3]. - Establishing effective mechanisms for work continuity, commitment fulfillment, and accountability is crucial to prevent the recurrence of the issue of "new officials ignoring old accounts" [3][4].