试论单位负责人的会计责任及其履行

Discussion on the Accounting Responsibility and the performance of the Person in Charge of the Entity

新《会计法》突出了单位负责人的会计责任 ,强调单位负责人对本单位会计工作和会计资料的真实性、完整性负责 ,并从法律方面对单位负责人违反《会计法》的行为规定了惩戒措施 ,使单位负责人权利和责任更加明确。因此 ,单位负责人必须认真学好《会计法》 ,切实履行《会计法》所赋予的神圣职责 ,规避因违反《会计法》所可能引发的法律责任风险。

The revised“The Accounting Law of the People's Republic of China” underlies the accounting responsibility of the persons who are in charge of the entity.It emphasizes that the persons in charge of the entity should be responsible for the truthfulness and integrity of the accounting affairs and information of the entity.Thus,the persons in charge of the entity should learn the accounting law well to avoid the risk of violations of the law.