["Guiding Opinions of the Ministry of Finance on Accelerating the Advancement of Intelligent Accounting Work (Draft for Comments)" Solicitation of Comments] On September 22, the General Office of the Ministry of Finance recently solicited opinions publicly on the "Guiding Opinions of the Ministry of Finance on Accelerating the Advancement of Intelligent Accounting Work (Draft for Comments)". The "Guidance Opinions" draft mainly includes the following contents: (1) General requirements. The guiding ideology, working principles and overall goals for accelerating the advancement of accounting intelligence work were clarified. (2) Strengthen the legal and institutional guarantees of accounting intelligence. It is proposed to implement relevant laws and regulations, improve accounting-related system specifications, establish and improve the evaluation mechanism and case promotion mechanism for the construction of accounting intelligence, and consolidate the institutional foundation for accounting intelligence work. (3) Strengthen the construction of accounting intelligent standard system. Deploy and improve accounting data standards, management accounting data indicator standards, internal control reporting data standards, sustainable information disclosure data standards, digital confirmation data standards, CPA audit data standards, accounting intelligent product standards, strengthen international cooperation on accounting intelligence standards, and build a systematic and complete accounting intelligence standard system. (4) Strengthen the practical application of accounting intelligence. Focusing on seven aspects, including digital intelligence transformation of unit financial accounting, deep integration of management accounting and digital intelligence technology, digital intelligence application of internal control, improvement of digital intelligence level of sustainable information disclosure, digital intelligence transformation of the CPA industry, digital intelligence services of agency accounting agencies, and enhancement of service capabilities of accounting intelligence service providers and consulting agencies, we will promote the application of accounting intelligence in various units and strengthen accounting intelligence security management. (5) Improve the digital intelligence level of accounting management work. Deploy and upgrade the unified service management platform for national accountants, optimize the national agency accounting industry regulatory service platform, improve the relevant regulatory platform for the CPA industry, deepen the application of internal control reporting platforms, promote the digital upgrade of accounting supervision and inspection platforms, and enhance the digital and intelligent level of accounting management work. (6) Strengthen accounting theory and talent support. It is proposed to carry out in-depth theoretical research on accounting digital intelligence, accelerate the training of accounting digital intelligence talents, give full play to the role of accounting digital intelligence expert think tanks, and provide intellectual support and talent guarantee for the long-term development of accounting digital intelligence. (7) Safeguard measures and division of labor. Clarify the overall responsibilities of the Ministry of Finance, the strengthening of guidance by local financial departments, the step-by-step classification promotion by various industry authorities, the implementation of main responsibilities by each unit, and the collaborative support of accounting firms and other service agencies and industry associations to form a joint force to promote accounting intelligence.