摘要
本文针对《会计法》中的法律责任进行探析,主要分析了单位负责人为主要的会计法律责任主体的必要性和要求,同时分析了单位会计人员也应负担相应的法律责任,最后提出了我国法律责任主体的法律责任完善。
This paper analyzes the legal responsibility of'Accounting Law',and the the necessity and requirements of the unit responsible person's being the major accounting legal liability human subjects,as well the corresponding legal responsibility borne by the accounting personnel of the unit.It finally proposes the perfection of main body of China's legal liability.
出处
《技术与教育》
2009年第2期31-35,共5页
Technique & Education
关键词
会计法
单位负责人
会计人员
法律责任
Accounting Law
responsible person of unit
the accounting staff
legal liability
