[Ministry of Finance: "Operational Guidelines for the Preparation of Government Department Financial Reports" will be implemented from January 1, 2027] On November 6, in order to implement the decision-making and deployment of the Third Plenary Session of the 20th CPC Central Committee on "Improving the accrual-based government comprehensive financial reporting system" and further standardize the preparation of government financial reports, In combination with the newly issued relevant accounting system documents and government financial management needs, our Ministry has revised the new "Operational Guidelines for the Preparation of Financial Reports of Government Departments" (Caiku [2023] No. 22) on the basis of the "Operational Guidelines for the Preparation of Financial Reports of Government Departments", which will be implemented from January 1, 2027.