论单位负责人的会计责任

On the Accountant Duty of the Person in Charge of a Unit

结合《会计法》的学习 ,从单位负责人和会计责任两个基本概念入手 ,详细阐述了单位负责人的会计责任 ,并从经济、法理、国情和国际惯例等角度分析单位负责人会计责任的合理性 。

In the light of study of 'Accounting Act OF CPC', starting with the two basic concepts of person in charge of a unit and accountant duty, this paper expounds the accountant duty of person in charge of a unit and analyzes the rationality of accountant duty of person in charge of a unit from the angles of economy, legal principles, national conditions, international practice and so on. Besides, it puts forward some effective measures to supervise the person in charge of a unit to perform his or her accountant duty.