由于财会工作承担着处理各种利益关系的重要任务,因此会计人员在依法行使职权时往往会受到有关方面的影响、阻挠、干扰,有时甚至是打击报复。为了保护会计人员的合法权益,鼓励会计人员坚持原则,依法做好本职工作,新《会计法》对会计人员采取了特别的法律保护措施,主要体现在以下几个方面:一、为会计人员落实会计责任提供了主体保障新《会计法》明确规定,单位负责人为单位会计行为的责任主体,对本单位的会计工作、会计报告、会计行为应当做到“一个负责、两个保证”(第4、21、28条),只要一个单位的会计机构 Because the accounting work takes on the important tasks of dealing with various kinds of interests, the accountants often have the influence in the exercise of their functions and powers in accordance with the law to obstruct, interfere with, and sometimes even retaliate. In order to protect the legal rights and interests of accountants, to encourage accountants to adhere to the principle of doing their job according to law, the new “Accounting Law” for accounting personnel to take special legal protection measures, mainly in the following areas: First, the accounting staff to implement Accountability provides the main body to ensure that the new “Accounting Law” clearly stipulates that the person in charge of units as the main responsibility for the accounting activities of the unit, the unit’s accounting work, accounting reports, accounting practices should be “one responsible, two guarantees ” ( 4,21,28), as long as a unit of accounting