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新 修订的、将于今年 7月 1日起施行的《中华人民共和国会计法》(以下简称《会计法》)明确规定单位负责人为会计责任主体 ,毫无疑问贯彻《会计法》也应从单位负责人环节入手 ,同时 ,《会计法》第一条提出“加强经济管理和财务管理 ,提高经济效益 ,维护社会主义市场经济秩序” ,
The newly revised “Accounting Law of the People’s Republic of China” (hereinafter referred to as the “Accounting Law”) which will come into force on July 1 this year clearly stipulates that the person in charge of a unit shall be the main body of accounting responsibility. There is no doubt that the implementation of the Accounting Law should also be handled by the unit In the meantime, Article 1 of the Accounting Law proposes “strengthening economic and financial management, improving economic efficiency and maintaining order in the socialist market economy,”