《会计法》第四条规定:“单位负责人对单位的会计工作和会计资料的真实性、完整性负责。”这一规定意味着,单位负责人就是单位会计行为的责任主体,要代表单位依法行使职权,同时必须承担相应的法律责任。这对保证会计信息质量,加强内部管理,发挥会计人员作用,对从根本上解决会计程序混乱、会计信息失真等问题,具有重要意义。 Article 4 of the Accounting Law stipulates that “the person in charge of a unit shall be responsible for the authenticity and completeness of the accounting work and accounting information of the unit.” This stipulation means that the person in charge of a unit is the main body responsible for the unit’s accounting activities and should represent the unit To exercise their functions and powers according to law, at the same time, they must bear the corresponding legal responsibilities. This is of great significance to ensuring the quality of accounting information, strengthening internal management, and giving full play to the role of accountants in resolving fundamentally problems such as confusion in accounting procedures and distortion of accounting information.