论文部分内容阅读
作为长期从事财务会计的工作者,通过深入学习修订后的《会计法》,认识体会最深刻的就是:单位负责人应为本单位会计行为的责任主体。 首先,从单位负责人的职责来看。单位负责人,是指单位法定代表人或者法律、行政法规规定代表单位行使职权的主要负责人,即单位负责人是一个单位的最高管理者。因此,他必须对本单位的一切生产经营管理和业务活动负有责任。根据法律规定,国家赋予了单位负责人较大的权利,作为单位的最高管理者,他代表单位行使职权。按照权利与义
As a long-term financial accounting practitioners, through the in-depth study of the revised “Accounting Law”, the most profound understanding is: the unit responsible person should be the main responsibility for accounting activities of the unit. First of all, from the unit responsible person’s point of view. The person in charge of a unit refers to the principal person in charge of the exercise of its functions and powers under the legal representative of a unit or the legal representative or administrative regulation, that is, the person in charge of a unit is the top manager of a unit. Therefore, he must be responsible for all the production and operation management and business activities of his unit. According to the law, the state gives greater power to the person in charge of the unit, and as the top manager of the unit, he exercises his powers on behalf of the unit. According to the rights and righteousness