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新《会计法》第四条规定：“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。”第二十条规定：“财务会计报告应当由单位负责人和主管会计工作的负责人，会计机构负责人(会计主管人员)签字并盖章：设置总会计师的单位，还必须由总会计师签字并盖章。
浅谈单位负责人的会计责任
【摘 要】
：
新《会计法》第四条规定：“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。”第二十条规定：“财务会计报告应当由单位负责人和主管会计工作的负责人，会计机构负
【机 构】
：
内蒙古工业美术设计学校
【出 处】
：
内蒙古财会
【发表日期】
：
2000年A03期
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