财 政部颁布实施的《企业财务会计报告条例》 (下文简称《条例》) ,对规范会计行为 ,维护经济秩序 ,贯彻落实《会计法》 ,起到重要作用。本文拟就《条例》谈谈个人看法。一、《条例》明确了单位负责人为本单位会计行为的责任主体 ,第一章第三条明确规定 ,企业负责人对企业财务 The Regulations on Enterprise Financial Accounting Reports promulgated by the Ministry of Finance (hereinafter referred to as the “Regulations”) play an important role in regulating accounting practices, maintaining the economic order and implementing the Accounting Law. This article intends to talk about personal opinion on the “Regulations”. First, the “Ordinance” clearly the unit responsible for accounting activities for the unit responsible for the main body, the first chapter third clearly stipulates that the person in charge of corporate finance