In order to implement the spirit of the Opinions on Further Strengthening Financial and Accounting Supervision issued by the General Office of the CPC Central Committee and the General Office of the State Council, promote the high-quality development of financial and accounting supervision in the province, and better play the role of financial and accounting supervision, the following implementation plan is formulated in combination with the actual situation of our province.
1、 General requirements
Guided by Xi Jinping's Thought on Socialism with Chinese Characteristics for a New Era, we will fully implement the spirit of the 20th CPC National Congress, thoroughly implement the spirit of General Secretary Xi Jinping's important statement on financial supervision and the important directive spirit of his important speech on investigation and research in Shanxi, adhere to the overall leadership of the Party, highlight political affiliation, and tighten financial discipline to further strengthen financial supervision. By 2025, a financial and accounting supervision system will be established, in which the financial department will be responsible for supervision, the relevant departments will be responsible for supervision, the internal supervision of each unit, the practice supervision of relevant intermediary institutions, and the self-discipline supervision of industry associations; Basically establish the working mechanism of horizontal coordination, vertical linkage and through coordination; The informatization level of finance and accounting supervision has been significantly improved, the quality of the team has been constantly improved, and the function of finance and accounting supervision has become more prominent, providing strong support for promoting the implementation of major decisions and arrangements of the Party Central Committee and the State Council and the work requirements of the provincial party committee and the provincial government.
2、 Build a financial and accounting supervision system through multi-party interaction
（1） Strengthen the Party's leadership over financial and accounting supervision
Party committees at all levels should strengthen leadership over financial supervision, listen to special reports on financial supervision according to work needs, coordinate and solve major problems in work, and promote orderly and effective financial supervision. Governments at all levels should establish a coordination mechanism for financial supervision, regularly study financial supervision, establish a financial supervision information reporting mechanism, and strengthen the supervision and guidance of financial supervision at lower levels.
（2） The financial department performs the main responsibility of financial supervision according to law
1. Strengthen the supervision of budget management, improve the budget preparation and review system, strengthen the dynamic monitoring of budget implementation, and strengthen budget constraints and performance management. We continued to inspect the disclosure of budget and final accounts, and strengthened supervision over the implementation of major fiscal and tax policies, the "three guarantees" at the grass-roots level, local government debt management, and transfer payments.
2. Strengthen the supervision over the implementation of administrative state-owned assets management rules and regulations, strictly perform the approval procedures around the whole life cycle of administrative state-owned assets, strengthen the management of asset allocation, use and disposal, strengthen the review of administrative state-owned assets reports, and ensure the safety and integrity of state-owned assets.
3. Strengthen the supervision of the implementation of the government procurement system, strengthen the risk control of key links such as the preparation of procurement budget, the implementation of procurement policies, the selection of procurement methods, the selection of review experts, and the disclosure of procurement information, promote the improvement of quality and efficiency of government procurement, and maintain fair and just market order.
4. Strengthen the supervision over the financial management of the unit and the work related to the construction of the internal control system, promote the establishment of a closed-loop management mechanism from the construction and implementation of the internal control system to the evaluation and application, urge and guide administrative institutions to standardize financial management, strictly implement the post responsibilities of the unit and department, and promote the effective operation of internal control in financial management, Improve internal management level.
5. Strengthen the supervision over the implementation of the accounting law and the national unified accounting system, and crack down on such illegal acts as forging accounting vouchers and accounting books, providing different accounting data users with financial accounting reports with inconsistent preparation basis, and abusing accounting standards.
6. Strengthen supervision over the quality of certified public accountants, asset appraisal and bookkeeping agency. We will intensify efforts to rectify illegal and disciplinary behaviors such as unlicensed operation, practice in name, providing reports in violation of regulations, and practicing beyond the competence, make full use of the "chain" work mode, promote the problem rectification and system improvement in an integrated way, improve the practice quality of intermediary agencies, and promote the healthy development of the industry.
（3） Relevant departments shall implement department supervision according to legal responsibilities
1. All departments should strengthen the supervision over the budget implementation of their subordinate units. Supervise the integrity, standardization, authenticity and implementation results of the company's budget, continuously strengthen the special inspection of key expenditures, prohibit spending without budget or beyond the budget, and prevent sudden spending, payment beyond the contract and other acts. Strengthen budget performance management. Increase the openness of budget and final accounts.
2. Relevant departments should strengthen the guidance and supervision of the financial activities of the centralized financial management unit, guide the unit to establish and improve the financial system and accounting system, standardize account management, strengthen the construction and supervision of internal control, and strengthen the rigid constraint of financial discipline.
3. The taxation, People's Bank of China, financial supervision, securities supervision and other departments shall supervise the accounting materials of relevant units and standardize accounting behavior in accordance with the functions and powers conferred by the Accounting Law.
（4） All units further strengthen internal supervision
1. All units shall improve the internal financial supervision mechanism, define the institutions or personnel responsible for financial supervision, and organize and carry out internal supervision and inspection at least once a year in terms of economic business, financial accounting behavior, accounting data and internal control. If the national audit has audited the financial work in the current year, it can no longer organize and carry out internal supervision and inspection in the current year.
2. The main person in charge of each unit is the first person responsible for the financial supervision work of the unit, and is responsible for the authenticity and integrity of the financial work and financial data of the unit. The accounting personnel shall have the necessary professional knowledge and skills, strictly perform their job duties, abide by professional ethics, refuse to handle or correct accounting matters that violate laws and regulations according to their authority, and have the right to report violations of laws and regulations by units or individuals.
3. All units shall cooperate with the implementation of financial supervision in accordance with laws and regulations, and shall not refuse, obstruct, delay, or provide false or major missing financial data and information.
（5） Give play to the role of intermediary agencies in practice supervision
Accounting firms, asset appraisal agencies, tax agent firms, bookkeeping agencies, etc. shall practice in strict accordance with laws, regulations, standards and systems, establish and improve the quality control system, standardize the contracting and business development, strictly prohibit the practice without administrative license, and strictly prohibit the issuance of false reports. Improve internal control system, establish internal risk prevention and control mechanism, and strengthen risk prevention and control by classification. Intermediaries and their employees shall report to the competent authorities, regulatory authorities and industry associations in a timely manner any major violations found.
（6） Strengthen the self-discipline and supervision role of industry associations
The Institute of Certified Public Accountants, the Asset Appraisal Association, the Certified Tax Agents Association, the Banking Association, the Securities Association, etc. should effectively play the role of supervision and guidance, and improve the standardization level of financial accounting business. We will promote the standardization of industry practice, revise and improve the administrative measures for the comprehensive evaluation of practicing institutions, and improve the integrity files of the industry. Strengthen self-discipline supervision and daily monitoring of professional behaviors, and improve fast handling mechanisms such as complaint reporting and public opinion disposal. Increase education and training, and constantly improve the industry's integrity and practice quality.
3、 Perfect the financial and accounting supervision mechanism
（7） Strengthen horizontal coordination of financial and accounting supervision subjects
1. Financial departments at all levels take the lead in taking charge of the daily work of the government's financial supervision and coordination mechanism, and strengthen communication and coordination. The taxation, People's Bank of China, state-owned assets supervision, financial supervision, securities supervision and other departments should actively cooperate and closely coordinate. At the beginning of each year, they should report the results of the financial supervision work of the previous year and the financial supervision work plan of this year to the financial supervision and coordination work mechanism of the government at the same level. Establish and improve the department cooperation mechanism to realize information exchange, supervision interaction, measure complementarity and achievement sharing among departments.
2. Relevant departments should strengthen the joint supervision with industry associations, promote the organic combination of administrative supervision and industry self-discipline supervision, establish a joint supervision mechanism, improve the methods, rules, processes and specific work measures of joint supervision, strengthen the consultation and handling of major issues and the interconnection of supervision information, and realize the effective connection between industry self-discipline disciplinary measures and administrative punishment, And jointly safeguard the market environment and economic order.
3. Relevant intermediaries should cooperate with financial supervision and law enforcement and actively provide professional advice. Relevant provincial departments should actively strengthen the communication and linkage with the central units in Shanxi.
（8） Strengthen the vertical linkage between provinces and cities and counties
1. Governments at all levels and relevant departments should unblock information channels for financial supervision, establish a reporting mechanism for major financial supervision issues, and report major problems found in financial supervision to the superior government and relevant departments in a timely manner.
2. The provincial financial department shall, in accordance with the national unified deployment and the requirements of the provincial party committee and the provincial government, take the lead in organizing the formulation of the annual financial supervision work plan of the province, clarify the key points of supervision, guide and promote the departments and units at all levels to organize the implementation of financial supervision.
3. All departments at all levels shall organize and carry out the financial and accounting supervision work of their own departments in accordance with laws and regulations in combination with the actual situation. The dispatched offices of relevant provincial departments shall implement supervision in accordance with laws and regulations and the authorization of superior departments.
（9） Promote the connection and coordination between financial and accounting supervision and other kinds of supervision
1. Strengthen the cooperation with the inspection and patrol agencies, and improve the mechanism of situation reporting, cooperation and application of results. Strengthen the connection and coordination with the discipline inspection and supervision authorities, and timely transfer the clues of relevant problems to the discipline inspection and supervision authorities according to laws and regulations. Negotiate and appoint key financial and accounting personnel to participate in patrol inspection, supervision, inspection and review investigation of the Commission for Discipline Inspection and the Supervision Commission.
2. Strengthen the cooperation and coordination with the NPC's supervision and democratic supervision, deepen the budget online supervision between the financial department and the NPC, and improve the standardization and effectiveness of financial budget management. Strengthen the coordination and linkage with administrative supervision, judicial supervision, audit supervision and statistical supervision, avoid blind spots and repeated supervision, and strengthen communication and consultation on common and universal issues.
3. Smooth the channels for mass supervision and public opinion supervision, improve the mechanism for financial supervision, complaint handling and public opinion response, and improve the system of acceptance, investigation, tracking and rectification.
4、 Focus on four areas and implement key tasks of financial and accounting supervision
（10） Focus on the implementation of major decisions
Focusing on the major tasks entrusted to Shanxi by the CPC Central Committee and the decisions and arrangements of the provincial party committee and government, such as building a national pilot zone for comprehensive reform of resource-based economic transformation and carrying out a pilot project for comprehensive reform of the energy revolution, the financial and accounting supervision is carried out focusing on the major deployment of promoting high-quality development, ensuring and improving people's livelihood, preventing and resolving major risks, and promoting fiscal reform measures. We will seriously investigate and deal with violations of discipline and rules in the financial and economic field that violate the requirements of the central government's macro decisions and governance regulation, and affect the healthy and stable development of Shanxi's economy and society, and promote the effective implementation of major decisions and arrangements made by the Party Central Committee, the State Council, the provincial party committee, and the provincial government.
（11） Focus on financial discipline implementation
Focusing on the implementation of key tasks such as tax cuts and fee reductions, the Party and government departments are too tight, strengthening the "three guarantees" at the grass-roots level, standardizing treasury management, strengthening asset management, and preventing debt risks, we will seriously investigate and deal with outstanding problems such as untruthful and irregular fiscal revenues, illegal construction of buildings and museums, unauthorized establishment of special financial accounts, illegal disposal of assets, and illegal addition of hidden debts of local governments, Strengthen the restriction and supervision on the exercise of public power in the financial field. We will strengthen notification of accountability and punishment, and earnestly safeguard the seriousness and authority of financial discipline.
（12） Focus on the quality of accounting information
We will crack down on violations of laws and regulations in financial accounting, take special and joint supervision, organize and carry out quality inspection of accounting information every year, strengthen supervision over the financial and accounting behaviors of administrative institutions, enterprises and other organizations, and seriously investigate and deal with prominent problems such as financial data fraud, issuance of "Yin Yang reports", and failure of internal supervision, Strengthen the accountability of relevant responsible persons and continuously improve the quality of accounting information.
（13） Focus on accounting evaluation industry norms
Adhere to the combination of comprehensive round inspection and key inspection, crack down on outstanding problems of practice quality such as quality control becoming formalistic and audit procedures not in place, and seriously punish such illegal and illegal behaviors as unlicensed operation, practice in name, providing reports in violation of regulations, and practicing beyond competence of accounting firms, asset appraisal agencies, bookkeeping agencies and other intermediaries, Strengthen the daily supervision and credit management of the industry, resolutely eliminate the black sheep and purify the industry environment.
5、 Targeted efforts to improve the effectiveness of financial and accounting supervision
（14） Optimize the methods of financial supervision
Comprehensive application of "online+offline", "daily supervision+special supervision", "inspection+research", flexible application of inspection and verification, evaluation and evaluation, monitoring and monitoring, research and supervision and other methods to strengthen supervision before, during and after the event. Implement the "list system+responsibility system+cancellation system", promote problem rectification, draw inferences from one instance, and improve the system and mechanism.
（15） Strengthen the application of financial and accounting supervision results
We will strengthen the handling and punishment of violations of laws and regulations, promote the implementation of joint punishment, and pursue accountability in accordance with laws and regulations. We will improve the system for publicizing the results of supervision, increase public exposure to units and personnel who violate financial discipline, and play a warning and educational role.
（16） Promote the informatization construction of financial and accounting supervision
Relying on the integrated budget management system, improve the embedded internal control and supervision processes of budgeting and accounting. We will actively play the role of a unified regulatory platform for the CPA industry. Deepen the "Internet+supervision", strengthen the sharing and sharing of government data, improve the monitoring of relevant basic accounting data, deepen the application analysis of big data, and strive to build an efficient, fast and interconnected financial and accounting supervision system.
6、 Safeguard measures
（17） Strengthen organizational leadership
The Provincial Department of Finance takes the lead in taking charge of the daily work related to the provincial financial supervision and coordination mechanism, coordinating and solving key and difficult problems, promoting the implementation of the decisions and arrangements of the CPC Central Committee, the State Council, the provincial party committee and the provincial government, and promoting the effective and orderly implementation of financial supervision. All relevant departments at all levels should strengthen organizational leadership and work coordination to ensure that all work tasks are implemented effectively. Take the progress of financial and accounting supervision as an important part of the assessment of the leading group and relevant leading cadres.
（18） Strengthen team building
Allocate personnel that match the financial and accounting supervision functions and tasks. Establish high-level financial supervision talent pool, strengthen financial supervision talent training, and improve professional ability and comprehensive quality. Encourage and support all units, industry associations and intermediaries to establish and improve the incentive mechanism for financial supervision talents in combination with the actual situation.
（19） Strengthen publicity and guidance
Strengthen the publicity and interpretation of laws, regulations and policies on financial and accounting supervision, and strengthen the cadres' awareness of law and discipline. Summarize and promote good experience and practices in financial and accounting supervision, and play an exemplary and leading role. Strengthen public opinion guidance, actively respond to social concerns, and create a good social environment for financial supervision.
