《会计法》第4条规定:“单位负责人对本单位会计工作和会计资料的真实性、完整性负责”。第21条规定:“单位负责人应当保证财务会计报告真实、完整”。明确了单位负责人在会计工作中的责任,对于保证依法理财意义重大。 其一,旧《会计法》中对单位负责人没有明确其法律责任,把会计工作仅仅看成是财会部门、会计人员的事情,造成的经济损失,往往追究的是财务部门负责人或经办会计人员的责任,如果 Article 4 of the Accounting Law stipulates: “The person-in-charge of the unit is responsible for the authenticity and completeness of the accounting work and accounting information of the unit.” Article 21 stipulates: “The person in charge of units should ensure that the financial accounting report is true and complete.” Clarified the responsibility of the person in charge of accounting in the accounting work, which is of great significance in ensuring that money is made according to law. First, the old “Accounting Law” does not clear the legal responsibility of the unit responsible for the accounting work only as a financial accounting department, accounting personnel, resulting in economic losses, often pursued by the financial department heads or handling Accountant’s responsibility, if