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《会计法》不仅是为会计人员规定了办理会计事务的行为准则,也对单位领导人领导会计工作提出了明确的要求,如《会计法》第四条明确地规定了各单位的行政领导人要领导会计机构,会计人员执行《会计法》,并保证会计人员的职权不受侵犯。这就要求单位领导首先要认真学习《会计法》,并做到模范地遵守和执行;然后还要组织会计人员学习《会计法》,使会计人员明确自己的职责,做到依法行使职权;另外,单位领导人还要向全体职
The “Accounting Law” not only provides accountants with a code of conduct for handling accounting matters, but also sets forth clear requirements for unit leaders to lead accounting work. For example, Article 4 of the Accounting Law clearly stipulates that the administrative leaders To lead the accounting agencies, accounting personnel to implement the “Accounting Law” and to ensure that accountants are not violated the terms of reference. This requires unit leaders should first conscientiously study the “Accounting Law” and to observe and implement exemplary; and then organize accountants to learn “Accounting Law” to enable accountants to clarify their duties and responsibilities to perform their duties according to law; the other , Unit leaders also have to the whole post