浅谈单位负责人作为会计责任主体的职责  

Brief Discussion on the Responsibilities of the People in Charge as the Main Body of Accounting Responsibility

作　　者：郭凌[1] 

机构地区：[1]山西省生物研究所

出　　处：《山西科技》2007年第5期27-27,29,共2页Shanxi Science and Technology

摘　　要：突出强调单位负责人对本单位的会计工作和会计资料的真实性、完整性的责任,是这次修改《会计法》的重大突破之一。对此,文章就单位负责人怎样切实承担起《会计法》赋予的这一职责,进行了论述。It is the major breakthrough of the revision of Accounting Law to emphasize the responsibility of the people in charge for the authenticity and perfection of accounting and accounting materials. The article explains how they can undertake the responsibility entrusted by Accounting Law.

关 键 词：会计法 单位负责人 会计责任主体 

分 类 号：F832.3[经济管理—金融学]