Requirements of four departments: enterprises should strictly implement the accounting standards and comprehensively improve the quality of 2022 annual reports
2022-12-27
On December 26, the Ministry of Finance reported that the Ministry of Finance, the State owned Assets Supervision and Administration Commission of the State Council, the CBRC and the CSRC had recently issued the Notice on Strictly Implementing the Accounting Standards for Business Enterprises and Effectively Doing a Good Job in the 2022 Annual Report of Enterprises, which required that enterprises should strictly implement the accounting standards, strengthen internal control and comprehensively improve the quality of the 2022 annual report. The insiders believe that it is an inevitable requirement for enterprises to truly and completely reflect their relevant transactions and events in accordance with the provisions of the national unified accounting system to improve the quality of information disclosure in the capital market and safeguard the rights and interests of investors. The Notice points out that 2022 is the key year to further consolidate and improve the overall implementation quality of the income, financial instruments, leasing and other standards issued in recent years, and the information in the annual report of enterprises will directly reflect the implementation effect of the above standards; 2022 is the key year to consolidate and deepen the normalized delisting mechanism. The quality of financial information disclosure of listed companies will directly affect the implementation effect of the reform of the normalized delisting system. At present, it is in the critical period for enterprises to prepare the 2022 annual report. All departments and relevant units around the country should accurately grasp the important position of accounting in the socialist market economy and the new requirements of the new situation they are facing, earnestly improve their ideological understanding, actively take measures, strengthen the implementation of the unified national accounting system, and urge relevant enterprises and accounting firms to strictly implement the requirements of the Accounting Standards for Business Enterprises, Do a solid job in 2022 annual report. The Notice clearly states that all kinds of enterprises implementing the Accounting Standards for Business Enterprises shall earnestly fulfill the main responsibility of accounting information quality and establish and improve the governance structure of accounting information quality. The person in charge of the unit should attach great importance to and earnestly strengthen the organization and leadership of accounting work, and be responsible for the authenticity and integrity of accounting materials. The enterprise shall strengthen the learning and understanding of the Accounting Standards for Business Enterprises and the relevant key contents of the annual report work notice in recent years, accurately grasp the relevant specific requirements, strictly comply with the requirements of the Accounting Standards for Business Enterprises, combine the actual situation and business essence of the enterprise, synthesize all relevant facts and circumstances, reasonably make professional judgments, conduct accounting treatment and information disclosure, and provide true and complete accounting information. The enterprise shall do a solid job in rectifying the quality problems of accounting information found in inspections, audits, financial supervision and other supervision and inspections, adhere to the principle of "full coverage of rectification and zero tolerance of problems", and fully reflect the rectification effect in the preparation of the annual report. The Notice pointed out that listed companies should pay full attention to the impact of revenue recognition, debt restructuring, bankruptcy reorganization, major shareholders' donations, government subsidies, changes in accounting policies and other matters on the financial status and operating results of enterprises, and should not evade regulatory requirements such as delisting by regulating accounting information in violation of regulations. A listed company implementing the standardized system of enterprise internal control shall, in accordance with the relevant requirements of the Notice of the Ministry of Finance and the Securities Regulatory Commission on Further Improving the Effectiveness of Internal Control over Financial Reporting of Listed Companies, establish and improve the company's internal control system, focusing on improving the effectiveness of internal control over capital assets, revenues, costs, investment activities, connected transactions, important risk businesses and major risk events, financial report preparation, etc, And evaluate the effectiveness of the company's internal control, scientifically identify internal control defects, strengthen the rectification of internal control defects, and give full play to
Edit：wangwenting Responsible editor：xiaomai
Source：china.cn
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