本文从为什么单位负责人为本单位会计行为的责任主体,违反《会计法》单位负责人将承担哪些法律责任,以及单位负责人怎样防范违法会计行为三个方面阐述了单位负责人应切实履行《会计法》赋予的职责,改善和加强会计工作。 This article elaborates on the reasons why the head of the unit is the main body responsible for the accounting behavior of the unit, and what legal responsibilities should be borne by the head of the unit in charge of accounting and how the head of the unit should guard against the illegal accounting. Law "duties, to improve and strengthen the accounting work.