近年来,随着我国社会主义经济的不断前行,再加上政府的大力扶持和政策的鼓励,中小型企业成长迅速。企业对会计知识的需求加大,对于一些刚刚成长起来的中小型企业,企业负责人对单位会计行为的监督职责越发沉重。本文介绍了企业负责人的主要会计责任,提出了完善企业负责人会计责任的对策。 In recent years, with the continuous advance of the socialist economy in our country, coupled with the vigorous support from the government and the encouragement of policies, small and medium-sized enterprises have witnessed rapid growth. The demand for accounting knowledge by enterprises has increased. For some small and medium-sized enterprises that have just started to grow up, the supervisors of enterprises have a heavier and heavier responsibility to supervise their accounting practices. This article introduces the principal accounting responsibility of the person in charge of the enterprise and puts forward the countermeasures to improve the accounting responsibility of the person in charge of the enterprise.