会计人员是会计工作的主要承担者,做好会计工作,需要会计人员尽心尽职,付出辛勤的劳动。但会计工作不是孤立进行的,要与单位内部、外部的方方面面发生联系和处理各种利益关系.要做到并做好这些工作,仅靠会计人员的努力是不够的,还必须得到单位其他职工尤其是单位领导人的重视、支持。单位领导人是单位的最高管理者,必须对本单位的一切经营管理和业务活动负有责任,当然也必须对会计工作负有领导责任。因此,《会计法》第四条规定:“单位领导人领导会 Accounting staff is the main undertaker of accounting work, do a good job in accounting, accountants need dedication and hard work. However, the accounting work is not carried out in isolation, and the internal and external aspects of the unit to contact and deal with all kinds of interests.To do these tasks, to do so, the accounting staff’s efforts alone is not enough, you must also get other employees In particular, unit leaders attach importance to and support. The leader of a unit is the top manager of a unit and must be responsible for all business operations and management activities of the unit. Of course, it is also necessary to assume the leadership responsibility for the accounting work. Therefore, ”Accounting Law,“ Article IV: ”unit leaders leadership