Core Points - The Ministry of Finance has issued the "Management Measures for the Collection of Accounting Reward and Punishment Information (Trial)" to implement the Accounting Law of the People's Republic of China, effective from July 1, 2025 [1] - The management measures consist of 14 articles covering objectives, scope, collection range, timing, and procedures for objections and corrections [1] - The introduction of these measures is a significant step in enhancing the social credit system and ensuring the implementation of the Accounting Law [1] Summary by Sections - **Objectives and Scope**: The management measures aim to strengthen accounting integrity and ensure compliance with the Accounting Law [1] - **Collection of Information**: The measures specify that reward information includes recognition received by individuals or units from financial departments, while punishment information pertains to administrative penalties for violations of the Accounting Law [1] - **Recording Requirements**: Financial departments are required to record relevant information on the national accounting personnel unified service management platform within 10 working days of making an administrative decision [1][2] - **Implementation Oversight**: The Ministry of Finance will supervise local financial departments to ensure timely and accurate collection of accounting reward and punishment information [2]

《管理办法》明确，会计奖惩信息归集管理应当遵循依法记录、统一管理、分级负责、动态更新的原 则。归集的奖惩信息中，表彰奖励信息是指单位、个人受到财政部门关于会计工作的表彰奖励情况；行 政处罚信息是指单位、个人因违反会计法受到的行政处罚情况。财政部门应当自作出相关行政决定之日 起10个工作日内在全国会计人员统一服务管理平台对相关事项进行记录。 "会计信用体系建设对于社会信用体系建设来说是基础性的工作。近年来，随着经济社会的发展，会计 信用信息体系也发生了比较大的变化。此次《管理办法》的推出和实施有利于相关工作的开展，做好从 规则到管理的有效衔接。"何代欣说。 财政部会计司有关负责人表示，财政部将督促各地财政部门，结合本地区实际，明确内部职责分工，基 于全国会计人员统一服务管理平台做好会计奖惩信息归集，确保会计奖惩信息及时完整准确记录，有力 有效推动会计领域信用管理工作。 何代欣认为，《管理办法》在实践层面有两点需要注意：一是要严格按照《管理办法》的规定，推动会 计奖惩信息与社会信用体系建设之间的衔接，这就要求落实落细《管理办法》的准则和精神。二是在管 理和实施过程中要因地制宜做好解释和规范工作。通过实践找到可以调 ...