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贯彻执行《会计法》,不仅是会计人员的责任,而且首先是各单位行政领导人的责任。实践证明,单位行政领导人以身作则,模范地遵守和执行《会计法》,并向广大群众进行法制宣传教育,是贯彻执行《会计法》,做好会计工作的关键。应当指出,《会计法》施行已经七年了,并取得了一定成绩,但总的说来成效并不尽如人意。究其原因是多方面的,单位行政领导人对《会计法》的认识不足,也是主要原
The implementation of the “Accounting Law” is not only the responsibility of accountants, but above all the responsibility of administrative leaders of all units. Practice has proved that uniting the executive leaders by example and abiding by and implementing the Accounting Law, and publicizing and educating the masses of the legal system is the key to implementing the Accounting Law and doing a good job in accounting work. It should be pointed out that the “Accounting Law” has been in operation for seven years and has achieved some success. However, the overall effectiveness has not been satisfactory. There are many reasons for this. The administrative leaders of the unit are not aware of the “Accounting Law” and are also the main original