新《会计法》已于 2000年 7月 1日施行。笔者认为，在学习和贯彻新《会计法》中，应注重把握以下变化。 　　一、明确规定单位负责人为会计行为的责任主体 　　规定单位负责人对会计工作负责，是此次修订《会计法》的重大突破之一。它改变了原《会计法》中单位负责人、会计人员 The new Accounting Law came into effect on July 1, 2000. The author believes that in studying and implementing the new “Accounting Law”, we should pay attention to grasp the following changes. First, it is clearly stipulated that the person in charge of the unit shall be responsible for the accounting work as the principal part of the accountant’s responsibility, which is one of the major breakthroughs in the revision of the Accounting Law. It changed the original “Accounting Law” unit heads, accounting staff