单位负责人的会计责任探讨  

Accounting Responsibility of the Head of a Company

作　　者：曲馨颉[1] 

机构地区：[1]哈尔滨商业大学,黑龙江哈尔滨150028

出　　处：《商业经济》2015年第8期122-123,共2页Business & Economy

摘　　要：单位会计责任的主体是每个单位的负责人,其对保证会计信息的真实性和完整性负有义不容辞的责任。具体而言,单位负责人的会计责任主要包括保证会计材料的真实性和完整性,进行会计核算和监督,奖罚分明,严格规范自身行为,起好带头作用。为了促进单位负责人更好的履行职责应加快完善法律法规和奖惩机制,健全内部控制制度,加强内审工作,提升单位负责人的责任认识,科学确定教育内容,重视会计人员队伍的建设,为会计人员有效履行职能创造良好的工作环境。The head of a company is responsible for the accounting practice of the company with obligatory duty to ensure the authenticity and integrity of the accounting information. In practical terms, the main responsibilities include ensuring the authenticity and integrity of the accounting material, conducting and supervising financial accounting, keeping strictly the rules for rewarding and punishing, and regu- lating their own behavior rigorously. In order to have the head better perform the obligation, the company needs to improve the laws and regulations and the reward and punishment mechanism, establish a sound internal control system, strengthen internal audit and improve the responsibility consciousness. In addition, it should invest more in training accounting staff and create a sound environment for ac- counting staff to better perform their duties.

关 键 词：会计 会计责任 单位负责人 相关建议 

分 类 号：F230[经济管理—会计学]