试论单位负责人会计法律责任

On the Accounting Legal Responsibility of Head of Unit

会计作为市场经济中的一个重要的信息系统或管理工具,以其特殊的功能,在调节经济关系时往往起着举足轻重的作用。《会计法》以规范会计行为、保证会计信息质量为立法宗旨,明确规定了法律责任主体,特别强调了单位负责人的会计法律责任。本文将在厘清会计法律责任的含义及特征的基础上,结合现行《会计法》对单位负责人的会计法律责任略作分析,并对其实施提出建议。

As an important information system or management tool in the market economy, accounting, with its special function, plays a prominent role in adjusting economic relationships. Accounting Law, taking regulating accounting behavior and ensuring the quality of accounting information as the legislative purpose, stipulates the legal responsibility body clearly, specially emphasizing the accounting legal responsibility of head of unit. This article, based on the implication and characteristics, analyzes the responsibility and puts forward some suggestions on the implementation.