新修订的《中华人民共和国会计法》（以下简称《会计法》）的一个重要特征是突出了单位负责人在单位财会工作中的责任 :“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” ;“单位负责人应当保证财务会计报告真实、完整” ;“单位负责人应当保证会计机构、会计 The newly revised “People’s Republic of China Accounting Law” (hereinafter referred to as “Accounting Law”) is an important feature is highlighted the unit responsible person in the unit’s accounting work responsibilities: “Unit responsible for the unit’s accounting and accounting information of the real Sex and Integrity ”;“ The person in charge of the unit shall ensure that the financial accounting report is true and complete ”;" The person in charge of the unit shall ensure that the accounting department, the accountant