《甘肃省会计管理条例》第五章法律责任部分共四条,主要是结合我省实际情况,对《会计法》未涉及但实际工作中新出现的问题作了补充规定。一、违反会计岗位设置、会计人员聘任及会计核算规定的法律责任《条例》第三十条是对违反会计岗位设置、会计人员聘任及会计核算规定的法律责任的规定。违反会计岗位设置、会计人员聘任及会计核算规定应处罚的行为包括:设置会计岗位、任用(聘用)会计人员不符合规定 There are altogether 4 pieces of legal responsibility in Chapter Five of the Accounting Administration Regulations of Gansu Province. The main content is supplementing the problems that are not involved in the Accounting Law but emerging in the actual work with the actual conditions in our province. I. Violation of Accounting Positions, Accounting Staff Engagement and Accounting Regulations Article 30 of the “Regulations” is a provision that violates the legal responsibilities of accounting post establishment, accounting staff appointment and accounting regulations. Violations of accounting post settings, accounting staff appointment and accounting rules should be punished include: setting accounting positions, appointment (hiring) accountants do not meet the requirements