单位负责人：身在其位，责无旁贷 《会计法》明确规定单位负责人是本单位会计行为的责任主体。这与原《会计法》相比，是一重大突破。单位负责人代表单位依法行使职权，应当对本单位的一切事务，也包括会计事务负责，这本是经济工作中的一个基本常识，但现实中会计造假现象屡屡 Person in charge: In its place, duty-bound “Accounting Law” clearly stipulates that the person in charge of the unit is the main responsibility for accounting activities of the unit. This is a major breakthrough compared with the original Accounting Law. The representatives of units responsible for exercising their powers according to law should be responsible for all affairs of this unit as well as accounting affairs. This is a basic common sense in economic work, but in reality, the phenomenon of accounting fraud often