The General Office of the State Council forwards the Opinions on Further Strengthening the Comprehensive Punishment and Prevention of Financial Fraud in the Capital Market, issued by the China Securities Regulatory Commission and other departments. Among them, it is mentioned to strengthen supervision over the misuse of accounting policies to commit fraud. Strengthen financial and accounting supervision, increase the crackdown on the misuse of accounting policies and accounting estimates to commit financial fraud. Pay close attention to the implementation of accounting policies and accounting estimates, and increase the crackdown on the manipulation of asset impairment provision adjustment of profits and the use of financial "bath" to cover up previous fraudulent behavior.