会计人员受雇于单位,单位负责人对单位的经济活动负主要责任。因此,单位负责人可以利用职权指使、授意、操纵会计人员造假、作假,给正常的经济活动带来了不良影响。本文从《会计法》对单位负责人的责任规定入手,并结合我国的实际情况提出了通过内部控制等方法规范和完善单位负责人的会计责任。 Accountants employed by the unit, the unit responsible for the economic activities of the unit responsible for the primary responsibility. Therefore, the head of the unit can use his authority to direct, instruct and manipulate the accounting staff to make fake and fraud, which has adversely affected the normal economic activities. This article begins with the accountant’s responsibility regulation of “Accounting Law”, and puts forward to regulate and improve the accountant’s responsibility through internal control and other methods according to the actual situation of our country.