在我国当前经济生活中,单位负责人的授意、指使、强令一直是产生违法会计行为,进而导致会计信息失真的关键因素,这也是新《会计法》加大单位负责人对会计工作的责任的现实原因。面对这一重大举措,如何负好责任,从而防范违反《会计法》的风险,是每一个单位负责人必须面对的现实问题。笔者认为,要解决好这一问题,单位负责人应该从以下四个相互联系的方面入手: 一、根本前提:转变认识,树立正确的经营观念新《会计法》规定:“单位负责人,是指单位法定代表人或者法律、行政法规规定 In the current economic life in our country, the unit’s responsible person’s intention, instruction and enforcement has been the key factor that causes the illegal accounting behavior, which leads to the distortion of the accounting information. This is also the responsibility of the unit manager to increase the accounting work according to the new Accounting Law The real reason. In the face of this major move, how to take good responsibility and prevent the risk of violating the ”Accounting Law“ is a real issue that every unit chief must face. The author believes that to solve this problem, the unit responsible person should start from the following four interrelated aspects: First, the fundamental premise: to change awareness and establish a correct management concept The new ”Accounting Law“ provides: ”unit heads, Refers to the legal representative of the unit or the provisions of laws and administrative regulations