| 关于单位负责人作为本单位会计责任主体的思考 |
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| 引用本文： | 王蕾.关于单位负责人作为本单位会计责任主体的思考[J].中央财政金融学院学报,2001(2):61-64. |
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| 作者姓名： | 王蕾 |
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| 作者单位： | 东莞理工学院工商管理系，广东东莞523106 |
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| 摘 要： | 新修订的《会计法》已于今年7月1日正式实施了。为配合《会计法》的宣传落实，排解单位负责人的疑虚，试从单位负责人有哪些会计责任、为什么单位负责人是本单位会计责任主体、单位负责人应如何保证本单位会计工作和会计资料真实完整三方面谈谈个人的认识。
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| 关 键 词： | 单位负责人 会计责任 内部控制 会计法 会计工作 |
| 文章编号： | 1000-1549(2001)02-0061-04 |
Some Viewpoints on the Persons in Change of a Unit Being the Main Body of Accounting Responsibilities of Their Unit |
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| WANG Lei.Some Viewpoints on the Persons in Change of a Unit Being the Main Body of Accounting Responsibilities of Their Unit[J].Journal of Central University of Finance & Economics,2001(2):61-64. |
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| Authors: | WANG Lei |
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| Abstract: | The Accounting Law revised has come into force recent ly since July 1 st this Year.In order to coordinate the propaganda and impl ement and free the persons in change of a unit from doubts and misgivings,the au thor tries to put forward her viewpoints on the following three aspects:what res ponsibilities the persons in change of a unit should take;why the persons in cha nge are the main body of accounting of their unit;and how to guarantee the truth fulness and completeness of the accounting and the materials of their own unit. |
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| Keywords: | Persons in change of unit Accounting responsibilite s Internal control |
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