单位负责人是单位对外提供财务报告的责任主体,应当承担会计责任。新《会计法》第四条规定:“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。”第二十一条规定:“财务会计报告应当由单位负责人和主管会计工作的负责人、会计机构负责人(会计主管人员)签名并盖章;设置总会计师的单位,还须由总会计师签名并盖章。单位负责人应当保证财务会计报告真实、完整。”这两条不 The person in charge of the unit is the main body responsible for providing financial reports by the unit and should bear the accounting responsibility. Article 4 of the new Accounting Law states: “The person in charge of a unit is responsible for the authenticity and completeness of the accounting and accounting materials of the unit.” Article 21 stipulates: “Financial accounting reports shall be issued by the person in charge of the unit And the person in charge of accounting work, the person in charge of accounting institutions (accounting officer) signed and sealed; the establishment of the chief accountant’s unit must also be signed and sealed by the chief accountant unit responsible person should ensure that the financial accounting report is true and complete. ”These two do not