（来源：新华日报） 目 录 第一章 总则 第二章 监督事项 第三章 监督实施 第四章 监督结果运用 乡镇人民政府、街道办事处和开发区管理机构按照职责做好财会监督工作。 第五章 法律责任 第六章 附则 第一章 总则 第一条 为了加强和规范财会监督工作，严肃财经纪律，维护市场经济秩序，促进经济社会健康发展， 根据《中华人民共和国预算法》、《中华人民共和国会计法》等法律、行政法规，结合本省实际，制定 本条例。 第二条 在本省行政区域内实施财会监督，适用本条例。法律、行政法规和国家另有规定的，从其规 定。 本条例所称财会监督，是指根据法律、法规对国家机关、企业事业单位、其他组织和个人（以下统称监 督对象）的财政、财务、会计活动实施的监督。 对人民政府驻外机构的财会监督，依照本条例执行。 第三条 财会监督工作应当坚持中国共产党的领导，遵循依法、规范、客观、公正的原则，坚持问题导 向、精准施策，事前、事中和事后监督相结合，提升监督效能。 第四条 县级以上地方人民政府应当加强对财会监督工作的组织领导，健全财政部门主责监督、有关部 门依责监督、各单位内部监督、相关中介机构执业监督、行业协会自律监督的财会监督体系，完善横向 协 ...

江苏省人民代表大会常务委员会 2026年1月20日 《江苏省财会监督条例》已由江苏省第十四届人民代表大会常务委员会第二十次会议于2026年1月20日 通过，现予公布，自2026年3月1日起施行。 （来源：新华日报） ...

Core Viewpoint - The financial bureau of Chayouqianqi is committed to enhancing financial supervision and discipline to support high-quality economic development in the region [1][2] Group 1: Financial Supervision Initiatives - In 2025, the bureau implemented various methods for joint inspections of accounting agencies, including "double random, one public" checks, special financial supervision inspections, and accounting information quality checks [1][2] - The bureau addressed identified issues promptly, ensuring that the supervision and inspection work is effective [1][2] Group 2: Future Plans - The bureau plans to continue taking responsibility for financial supervision, innovate supervision methods, and strengthen the implementation of corrective actions [1][2] - The focus will be on higher standards and more practical measures to enhance the quality and efficiency of financial supervision, providing strong support for the development of fiscal affairs [1][2]

Core Viewpoint - The article emphasizes the implementation of a robust financial supervision system in Qingyang City, aligning with central and provincial directives to enhance financial oversight, ensuring the safety of fiscal funds, and supporting high-quality development by 2026 as a pilot city for increased financial supervision efforts [1][8]. Group 1: Political Leadership and Collaborative Supervision - The financial supervision is integrated into the broader economic and social development framework, addressing issues of fragmented supervision and lack of collaboration [2][9]. - A mechanism is established for high-level leadership to regularly review and deploy financial supervision tasks, creating a collaborative framework involving the Party, government, finance, and various departments [2][9]. - A "county linkage" system is implemented to enhance efficiency, with leaders overseeing specific areas and departments providing targeted guidance through joint inspections and cross-checks [2][9]. Group 2: Digital Empowerment and Innovative Supervision - The supervision model is transitioning towards digitalization, creating a "online + offline" closed-loop regulatory chain that enhances efficiency and accuracy [3][10]. - The use of integrated budget management platforms allows for intelligent alerts and real-time interception of payments, significantly improving regulatory efficiency [3][10]. - A comprehensive supervision network is established, embedding oversight into all stages of fiscal operations, particularly in key areas like government debt and agricultural development [3][10]. Group 3: Risk Prevention and Accountability - Focus is placed on critical areas and weaknesses to ensure effective supervision and compliance with financial regulations [4][11]. - Rigorous checks on accounting quality are conducted across various public and state-owned enterprises, leading to the rectification of issues in accounting practices and internal controls [4][11]. - Comprehensive oversight of township financial funds is implemented, enhancing the safety and compliance of grassroots financial operations [4][11]. Group 4: Pilot Initiatives and Reform Models - The city is actively exploring and achieving notable results in financial supervision, including the successful implementation of a comprehensive accounting evaluation and supervision platform [5][12]. - A systematic revision of internal control regulations across 13 key areas, including budget management and fund disbursement, is underway to establish a robust regulatory framework [5][13]. - Innovative management models that integrate financial supervision with performance management and internal controls are being developed, showcasing effective practices at provincial meetings [5][13]. Group 5: Talent Development and Capacity Building - The city is focused on building a professional and efficient supervisory team to enhance oversight effectiveness [6][7]. - A comprehensive assessment of the structure and professional status of financial personnel is conducted to inform talent development strategies [7]. - Training programs are being established to improve the skills and capabilities of the supervisory workforce, ensuring a high level of professional competence [7].

Core Viewpoint - The Ministry of Finance has imposed severe penalties on Beijing Yatai International Accounting Firm and two related certified public accountants due to serious auditing quality issues in the audit of Fujian Zitian Media Technology Co., Ltd, highlighting the government's commitment to enhancing audit quality and capital market transparency [1][2][3]. Group 1: Penalties and Violations - Beijing Yatai was fined 8.91 million yuan and suspended from operations for one year due to serious violations, including hiding key audit work papers and issuing inappropriate audit opinions [1][3]. - The penalties included the confiscation of illegal gains of 1.4 million yuan from the audit of Zitian Technology's 2023 financial statements and a fine of 7.01 million yuan [3]. - The two signing accountants, identified as Tian and Ren, faced fines and the revocation of their CPA licenses or a one-year suspension from practice [1][3]. Group 2: Regulatory Environment - The Ministry of Finance and the China Securities Regulatory Commission (CSRC) are intensifying efforts to combat illegal practices by accounting firms and CPAs to improve audit quality and transparency in the capital market [2][4]. - Recent statistics indicate that in 2025, the CSRC penalized 45 accounting firms with a total fine of 428 million yuan, reflecting a shift towards stricter regulatory measures [7]. - The introduction of the revised "Management Measures for Accounting Firms Engaging in Securities Services" aims to enhance oversight and establish a more orderly process for firms engaging in securities services [7][9]. Group 3: Industry Implications - The penalties against Beijing Yatai and the broader crackdown on accounting firms signal a significant shift towards stricter accountability and compliance within the auditing profession [4][8]. - The regulatory changes are expected to reshape the auditing industry, ensuring the independence of audits and preventing financial fraud, thereby supporting the high-quality development of the capital market [9][10]. - The emphasis on maintaining the integrity of financial reporting is crucial for protecting investor interests and fostering a fair trading environment [5][11].

Core Viewpoint - The article highlights the Chinese government's intensified financial supervision and strict penalties for financial fraud, exemplified by the severe punishment of Beijing Yatai International Accounting Firm for serious auditing quality issues [3][6]. Group 1: Punishment Details - The Ministry of Finance issued three administrative penalty decisions against Beijing Yatai and its related personnel, resulting in the confiscation of illegal gains amounting to 1.65 million yuan and a fine of 7.26 million yuan, along with a one-year suspension of business operations [3][4]. - The penalties were primarily linked to the auditing of Fujian Zitian Media Technology Co., Ltd., which has been delisted due to financial misreporting [3][5]. Group 2: Audit Quality Issues - The Ministry's inspection revealed that Beijing Yatai concealed key audit work papers and fabricated false audit documents for Zitian Technology, leading to significant misstatements, including an inflated cost of 68.6 million yuan and a total revenue inflation of 1.87 billion yuan [4][5]. - Similar deficiencies were found in audits for Hunan Xiangtou Light Material Technology Co., Ltd. and Jiangxi Huazhang Hancheng Financing Guarantee Group Co., Ltd., indicating severe flaws in audit quality and internal controls [5][6]. Group 3: Regulatory Environment - The article emphasizes the ongoing efforts by the Chinese government to strengthen the regulation of financial fraud in the capital market, holding accounting firms accountable as gatekeepers [6]. - The harsh penalties against Beijing Yatai signal a clear message from regulatory authorities about the importance of maintaining professional ethics and improving audit quality to ensure a transparent market environment [6].

Core Viewpoint - The Chinese government is intensifying financial oversight and imposing strict penalties for financial fraud, as evidenced by the severe punishment of Beijing Yatai International Accounting Firm for serious auditing quality issues [1][3]. Group 1: Penalties and Actions - The Ministry of Finance issued three administrative penalty decisions against Beijing Yatai, resulting in the confiscation of illegal gains amounting to 1.65 million yuan and a fine of 7.26 million yuan, along with a one-year suspension of business operations [1][4]. - Key personnel at Beijing Yatai faced repercussions, with accountant Tian Mengjun's certification revoked and penalties imposed, while Ren Haichun was suspended from practice for one year and fined [1][4]. Group 2: Audit Quality Issues - The penalties were primarily linked to the auditing of Fujian Zitian Media Technology Co., Ltd., which has been delisted due to financial reporting fraud [1][6]. - A quality inspection revealed that Beijing Yatai concealed critical audit work papers and fabricated audit documents, leading to significant misstatements, including an inflated cost of 68.6 million yuan, a consolidation offset error of 122 million yuan, and an inflated revenue of 1.87 billion yuan [2][5]. Group 3: Regulatory Environment - The recent actions reflect a broader trend of the Chinese government strengthening its crackdown on financial fraud in the capital markets, emphasizing the responsibility of accounting firms as gatekeepers [3][6]. - The severe penalties against Beijing Yatai signal a commitment from regulatory authorities to combat auditing violations and maintain market order, urging the industry to adhere to professional ethics and improve audit quality [3][6].

Core Viewpoint - The meeting emphasized the need for enhanced fiscal supervision in 2026, focusing on supporting the central work of the Party and the state, and implementing the principles of "strengthening, focusing, and optimizing" [1] Group 1: Fiscal Supervision Focus - The fiscal supervision will intensify to fulfill the responsibilities of financial accounting oversight and to adhere to the requirement of "tightening budgets" [1] - Key regulatory tasks include monitoring local government debt, conducting financial discipline rectification, and ensuring effective management of fiscal revenues [1] Group 2: Specific Regulatory Tasks - The meeting highlighted the importance of supervising grassroots "three guarantees," long-term special government bonds, and conducting special inspections [1] - These efforts aim to provide strong support for achieving the annual fiscal central work objectives [1]

Core Viewpoint - The Central Economic Work Conference emphasizes the continuation of a more proactive fiscal policy to support economic growth and social development in 2025 [1][2]. Group 1: Fiscal Policy Achievements - The Ministry of Finance reported that in 2025, fiscal departments will effectively implement the decisions of the central government, leading to significant achievements in fiscal work that support the completion of annual economic and social development goals [2][3]. - Fiscal policy serves as a crucial macroeconomic tool, enhancing total demand and directing structural adjustments, with a focus on high-quality development and increased investment in basic research [3][6]. Group 2: Future Fiscal Focus - In 2025, the government plans to expand the fiscal expenditure framework, optimize government bond tools, and enhance the effectiveness of transfer payments to support local financial autonomy [4][5]. - Key tasks for the upcoming year include promoting domestic demand, supporting technological and industrial innovation, and advancing urban-rural integration and regional collaboration [4][5]. Group 3: Strengthening Fiscal Management - The conference highlighted the need for comprehensive fiscal management improvements, emphasizing the importance of integrating top-down and bottom-up approaches in fiscal management trials [7][8]. - The focus will be on resource coordination, zero-based budgeting, and strengthening departmental responsibilities to enhance the effectiveness of fiscal policies and fund utilization [7][8].

Core Viewpoint - The article emphasizes the importance of financial supervision in ensuring the safe, standardized, and efficient use of rural funds, particularly in the context of rural revitalization efforts [1][2]. Group 1: Financial Supervision - The financial supervision team from the Chayouqianqi Finance Bureau conducted checks on the Chayouqianqi Rural Revitalization Bureau to oversee financial management [1][2]. - The focus of the supervision included the management of agricultural subsidies and operational funds, aiming to further standardize financial order and enforce financial discipline [1][2]. Group 2: Future Actions - The Finance Bureau plans to continue deepening the checks on the management of rural revitalization funds, implementing regular supervision to ensure the safe and efficient use of funds [1][2]. - This ongoing supervision is intended to inject lasting momentum into the comprehensive promotion of rural revitalization [1][2].