与原《会计法》相比 ,新修订的《会计法》明显加重了对违法会计行为的惩处。主要表现在以下几个方面 :一是明确了违法行为主体。原《会计法》规定 ,单位领导人领导会计机构、会计人员和其他人员执行本法。这样规定 ,对于谁是单位会计工作的责任者显然不太明确 ,大家都负责 ,大 Compared with the original “Accounting Law”, the newly revised “Accounting Law” significantly aggravated the punishment for illegal accounting practices. Mainly in the following areas: First, clear the main violations. The original “Accounting Law” provides that unit leaders lead accounting institutions, accountants and other personnel to implement this Law. Such provisions, who is responsible for the unit accounting work is clearly not clear, we are responsible for large