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一 单位负责人是指单位的法定代表人或者法律、行政法规规定代表单位行使职权的主要负责人。新修订的《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”。《会计法》第二十一条规定:“单位负责人应当保证财务会计报告真实、完整”。第二十八条规定:“单位负责人应当保证会计机构、会计人员依法履行职责,不得授意、指
The person in charge of a unit refers to the legal representative of the unit or the principal person in charge of the exercise of its functions and powers stipulated by laws and administrative regulations. Article 4 of the newly revised Accounting Law stipulates: “The person-in-charge of the unit is responsible for the authenticity and completeness of the accounting and accounting information of the unit.” Article 21 of the Accounting Law stipulates: “The person in charge of a unit shall ensure that the financial report is true and complete.” Article 28 stipulates: "The person in charge of units shall ensure that accounting institutions and accountants perform their duties in accordance with the law and shall not give any consent