会计工作是一项专业性、技术性很强的工作。在实际工作中,大部分单位负责人没有从事过财会方面的工作,没有也不可能使每一个单位负责人都熟悉具体的会计业务。但单位负责人不能因为自己不懂业务,而推卸所应担负的责任。有责任就有风险,单位负责人应未雨绸缪,积极防范潜在财务风险,规避会计法律责任。 Accounting work is a professional, highly technical work. In actual work, most unit managers have not been engaged in accounting work, there is no nor impossible for each unit responsible person are familiar with the specific accounting business. However, the head of the unit can not shirk its responsibility because it does not understand its business. Responsible for risk, unit responsible person should take precautions, and actively prevent potential financial risks and avoid accounting legal responsibility.