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《中华人民共和国会计法》(以下简称《会计法》)自1985年颁布以来,迄今已有28年之久,为完善会计法律制度、规范会计从业行为、提高会计信息质量、治理会计工作秩序,提高经济效益,发挥了重要作用。但目前工作中,不少会计人员,尤其是单位负责人对会计法律责任认识上存有误区,需要认真研究,积极探索解决方式。一、重塑理念,清醒认识会计法律责任的三大误区(一)单位负责人一言九鼎。《会计法》规定“单位负责人对本单位的会计工作和会计资料的真实性、完整性负责”。而现实中许多单位负责人高高在上,把自己定位在管
Since the enactment of the Accounting Law of the People’s Republic of China (hereinafter referred to as “the Accounting Law”) in 1985 for 28 years, the Accounting Law of the People’s Republic of China has been improving the legal system of accounting, regulating accounting practices, improving the quality of accounting information, Improve economic efficiency, has played an important role. However, at present, many accounting personnel, especially the head of the unit, have misunderstandings about the legal liability of accounting and need to seriously study and actively explore solutions. First, remodeling the concept of a clear understanding of the three major errors accounting accounting responsibility (a) unit leader in a word. The “Accounting Law” stipulates that “the person in charge of the unit is responsible for the authenticity and completeness of the accounting and accounting information of the unit”. In fact, many units in charge of high above, to position themselves in control