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1、新《会计法》规定,单位负责人由共同责任主体变为第一责任主体。单位负责人应当对本单位的会计工作和会计资料的真实性、完整性负责。
1, the new “Accounting Law” provides that the person in charge of the unit from the responsibility to become the first responsibility of the main responsibility. The person in charge of the unit shall be responsible for the authenticity and completeness of the accounting work and accounting data of the unit.