[The "15th Five-Year Plan for Accounting Reform and Development" was released: Severe crackdown on financial fraud] On November 11, the Ministry of Finance released the "15th Five-Year Plan for Accounting Reform and Development" on the same day. The plan proposes to strictly implement accounting laws and other laws and regulations, consolidate the responsibilities of various entities, and establish a responsibility system with clear rights and responsibilities. Focusing on important industries and key areas of the national economy and people's livelihood, we will continue to carry out quality inspections of accounting information, with the goal of "clearing the stock and curbing the increase", and seriously investigate and deal with financial fraud. Strictly crack down on illegal activities such as fabricating economic businesses, inflating profits and whitewashing reports, preparing false financial accounting reports, digging into the chain of fraud, investigating and punishing third parties for cooperating with fraud in accordance with the law, and accelerating the elimination of the stock of fraud. We must insist on moving the checkpoint forward to prevent problems before they occur, improve the normalized monitoring and early warning mechanism, use big data and information technology to improve supervision capabilities, and curb the increase in fraud at the source. Focus on investigating serious illegal acts and cases of egregious nature, and hold the units and responsible persons responsible accountable in accordance with the law. Strengthen law enforcement information disclosure and news publicity, unblock the channels for mass supervision and public opinion supervision, publish accounting information quality inspection announcements and typical cases, continue to play the role of "explaining the law through cases", promote units to effectively implement the national unified accounting system, and improve the internal accounting supervision mechanism and internal control system.