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 ...

Core Viewpoint - *ST Yuancheng has received a notice of administrative penalty from the China Securities Regulatory Commission (CSRC) for suspected violations, including false records in annual reports from 2020 to 2022 and fabrication of significant false content in the 2022 non-public stock issuance documents [2] Group 1: Company Violations - The company and its actual controller are suspected of long-term financial fraud, with false records spanning three consecutive years [2] - The fraudulent activities are linked to refinancing efforts, with non-public issuance relying on falsified data [2] - If the company is found guilty of continuous financial fraud for three years, it may face delisting from the stock exchange [2] Group 2: Recommendations for Prevention and Control - Strengthening internal controls and external supervision is essential to prevent financial fraud, focusing on governance and oversight [3] - A dual defense system should be established, emphasizing the need for a robust internal control system that covers all critical business processes [3] - Auditors should enhance audit quality through "penetrating audits" to verify the authenticity of transactions and funds [3] Group 3: Dynamic Monitoring and Corrections - Implementing a "filing + tracking" system for major projects to ensure dynamic supervision and timely reporting to regulatory bodies [3] - Regulatory authorities should compare project progress reports with financial disclosures to identify discrepancies and initiate inquiries when necessary [3] Group 4: Information Disclosure and Correction Mechanism - Companies should regularly review the quality of financial information and promptly disclose corrections for any accounting errors [4] - Regulatory bodies need to focus on reviewing correction announcements and treat accounting errors as significant regulatory clues [5] Group 5: Financial Fraud Warning Mechanism - Utilizing big data and AI to create monitoring models for financial anomalies, automatically issuing alerts for companies with significant deviations in revenue and profit [5] - Encouraging public participation in supervision through a reward system for valid reports of financial misconduct [5]

Core Viewpoint - The Chinese government is emphasizing the importance of financial integrity and has taken significant steps to combat financial fraud and maintain a fair market economy during the "14th Five-Year Plan" period [1] Group 1: Financial Oversight and Regulation - The Ministry of Finance has intensified efforts to combat financial fraud and maintain a healthy market economy [1] - Over the past two years, the Ministry has conducted quality inspections on more than 4,600 accounting firms and nearly 1,500 asset appraisal institutions [1] - The government is actively promoting the improvement of laws and regulations related to accounting and certified public accountants to foster a market environment that values legal compliance and integrity [1]