一、有利于强化民营企业负责人的法律责任意识,明确自身的会计责任会计工作是一项技术要求和法规要求都比较特殊的工作,它要求从事会计工作的人员既有熟练的财务会计专业知识,又必须熟悉现行的各项财务会计法规、税收法规以及其它的财经法规。但在实际工作中,由于民营企业负责人通常并不直接办理财务会计业务,因此对本单位的各项财务会计业务活动的具体情况,可能不十分了解。加之,有些单位的负责人,有时为了本单位 First, it is conducive to strengthening the sense of legal responsibility of the responsible persons of private-owned enterprises and clarifying their own accounting responsibilities. The accounting work is a special technical requirement and statutory requirement. It requires the personnel engaged in accounting work to have both the professional accounting knowledge of finance and accounting , But also must be familiar with the current financial and accounting laws and regulations, tax laws and regulations and other financial laws and regulations. However, in actual work, since the principals of private enterprises usually do not directly handle the financial accounting business, the specific conditions of the financial accounting business activities of the unit may not be well understood. In addition, some units in charge, sometimes for the unit