凡是实行独立核算的单位,不论全民的、集体的,它的一切收支活动,会计人员一般是知道的。因此,这些单位如有违反财经纪律的行为,或某些经济犯罪活动,会计人员特别是会计主管人员,大都是“知情人”。知情不报,要负一定的行政甚至法律的责任。而现实生活中,如果违纪,违法活动涉及单位领导人,这些“知情人”大体有三种不同的态度:一是坚决与之作斗争,最终得到党和政府的支持,并取得了胜利。另一种是进行包庇,甚至同流合污,结果受到了应有的处分、制裁。再一种是对违纪、犯罪行为装聋怍哑,既不反映揭发,也不 Any unit that practices independent accounting, regardless of whether it is for the entire people or for the collective, has all its revenue and expenditure activities, and accountants generally know it. Therefore, if these units violate financial and economic discipline or certain economic crimes, they are mostly “insiders” of accountants, especially chief accountants. Informed reporting, to bear certain administrative or even legal responsibility. In real life, if disciplinary violations and illegal activities involve the leaders of the units, these “insiders” generally have three different attitudes: First, resolutely fight against them and eventually win the support of the party and the government and win the victory. The other is to harbor or even co-existing pollution, the result has been the proper punishment, sanctions. Another is to discipline, criminal deaf-mute, neither reflect the exposure nor