The Ministry of Finance has released the "Analysis Report on the Implementation of Corporate Accounting Standards for the Year 2025."

The Ministry of Finance has comprehensively solicited reports on the implementation status and issues of the 2025 accounting standards from local finance departments, regional regulatory bureaus, and local CPA associations across the country. It has organized an analysis of listed companies' annual reports for 2025 and strengthened collaboration with relevant regulatory departments. Continuous efforts are being made to collect issues related to the implementation of the standards discovered during 2025 regulation. Based on this, specialized teams have been organized to comprehensively summarize and sort out the implementation of corporate accounting standards and typical problems, resulting in the "Analysis Report on the Implementation Status of Corporate Accounting Standards for 2025." Overall, with the further strengthening of guidance and regulatory efforts on the implementation of the standards, corporate accounting standards are expected to be implemented smoothly nationwide in 2025. The quality of accounting information is continuously improving, effectively playing a foundational role in promoting healthy economic and social development. However, there are still issues with some enterprises' understanding and mastery of certain aspects of the standards, deviations in accounting judgments and treatments, and insufficient information disclosure. This report summarizes and refines the typical issues in implementation and provides targeted analysis and correct practice explanations according to the standards, aiming to guide enterprises and relevant entities to accurately grasp and standardize the execution of the standards, further enhancing the effectiveness of implementation. Enterprises should carefully examine whether there are similar accounting treatment errors or deviations against the "Analysis Report," and timely rectify any issues discovered during the review process to effectively improve the quality of accounting information. Accounting firms should include the issues reflected in the "Analysis Report" as key focuses of their audit work, identifying and addressing audit risks more accurately, taking targeted preventive control measures, and further enhancing audit quality. In the next steps, the Ministry of Finance will continue to strengthen the construction and implementation of corporate accounting standards, addressing issues of inadequacy and deviation in implementation through differentiated strategies, deepening inter-departmental collaboration and central-local coordination, enhancing training and guidance on the implementation of standards, and continuously promoting the improvement of the effectiveness of implementing corporate accounting standards.