一、要强化单位负责人的法律意识实施会计基础规范化管理,它牵涉面广,不光是会计的工作,更需要各方面的支持协作。《会计法》规定,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。对各单位会计工作的违法行为,除追究直接负责人的法律责任外,还要追究单位负 First, to strengthen legal awareness of the unit responsible for the implementation of standardized management of accounting basis, it involves a wide range of not only the accounting work, but also need all aspects of support and cooperation. The Accounting Law stipulates that the person-in-charge of the unit is responsible for the authenticity and completeness of the accounting work and accounting data of the unit and that the person-in-charge of the unit should ensure that the financial accounting report is true and complete. In addition to investigating the legal responsibility of the person directly in charge of the accounting activities of the units, the units to be held accountable