新《会计法》从我国当前会计工作的实际情况出发,确立了单位负责人为本单位会计行为的责任主体。这是会计信息打假的重锤,抓住了矛盾的关键,只要在实际工作中坚决贯彻执行,即有望从根本上解决长期未获有效治理的会计信息失真的问题。 According to the actual situation of current accounting work in our country, the new “Accounting Law” establishes the main body of responsibility of the person in charge of the unit as the accounting activity of the unit. This is the heavy hammer of accounting information fraud and seizes the key to contradictions. So long as resolute implementation is carried out in practical work, it is expected to fundamentally solve the problem of distorted accounting information that has not been effectively managed for a long time.