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即将于二○○○年七月一日实施的新《会计法》,于第一章第四条明确规定“单位负责人对本单位的会计工作和会计资料的真实性、完整性负责”。那么单位负责人如何才能真正担当起这一法律责任,履行好这一法律义务呢?这确实是目前摆在各单位负责人面前的重要课题。本文拟根据新《会计法》的精神及各单位工作的实际对此谈点粗浅的看法。 一、提高自身的思想认识是关键。 明确单位负责人为单位会计责任的主体在我国
The forthcoming “Accounting Law” to be implemented on July 1, 2000 clearly stipulates in Article 1 of Chapter 1 that “the person in charge of the unit is responsible for the authenticity and completeness of the accounting work and accounting information of the unit.” So how can the head of the unit really take up this legal responsibility and fulfill this legal obligation? This is indeed an important issue currently facing the heads of all units. This article is based on the new “Accounting Law” and the actual work of the various units to talk about the superficial view. First, to improve their own understanding of ideas is the key. A clear unit responsible for the unit accounting responsibility for the main body in our country