一、《会计法》有关单位负责人会计责任的相关规定 　　“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。” (第四条 )　　“单位负责人应当保证财务会计报告真实、完整。” (第二十一条 )　　“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、 First, the “Accounting Law” on the accounting department responsible for the relevant provisions of the “unit responsible for the accounting and accounting unit of the unit responsible for the authenticity and integrity.” (Article 4) “unit responsible person shall ensure that financial and accounting reports True and complete. ”(Article 21)" 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 advice,