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一、如何落实单位负责人的会计责任 《会计法》明确了单位负责人是本单位的会计责任主体,并指出:“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”(第50条)。那么,如果单位提供了不真实、不完整的会计资料,单位负责人究竟承担哪些责任呢?《会计法》在法律责任一章中规定:如果单位存在违反会计制度规定的行为,伪造、变造会计凭证,编制虚假财务会计报告的行为,隐匿或者故意销毁依法应当保存的会计凭证、会计帐簿和财务会计报告等行为,被追究责任的个人是“直接负责的主管人员和其他直接人员”。这里,
I. How to Implement Accounting Responsibility of Unit Chiefs The Accounting Law specifies that the unit manager is the main body of accountability of the unit and states: “The person in charge of a unit refers to the legal representative of a unit or the legal representative or the administrative unit Chief of authority ”(Article 50). So, if the unit provides untrue, incomplete accounting information, the unit responsible for what responsibilities? Accounting Law in the chapter on legal responsibility provided: If there is a violation of the provisions of the accounting system, counterfeiting, alteration Accounting vouchers, the preparation of false financial accounting reports, the concealment or willful destruction of accounting vouchers, accounting books and financial accounting reports that should be preserved in accordance with the law. The individuals who are held responsible are “directly responsible executives and other direct personnel.” Here,