新《会计法》的贯彻实施对于会计工作者来说是一件大事,对单位负责人而言更是一件大事。新《会计法》不仅为广大会计人员明确定位,而且更为单位负责人规定了应负的会计责任。因此,单位负责人、会计人员应该共同学好新《会计法》,依法履行职责,搞好会计工作。近几年来,随着社会主义市场经济体系逐步建立和完善,以及现代企业制度的实行,单位负责人成为企业法定代表人,拥有单位最高行政管理权和人事任免权,企业会计人员与单位负责人之间出现了一些不和谐的工作关系,主要表现在:当国家利益与企业利益、个人利益发生冲突而会计人员依法行事时,得不到单位负责人的支持,甚至遭受打击报复;当会计人员依法办事,与单位负责人的意图产生分歧时,会计人员越坚持原则,单位负责人越不满;当出现上述情况,会计人员依法向上报告时, The implementation of the new “Accounting Law” is an important event for accounting workers, and even more so for the head of the unit. The new “Accounting Law” not only for the majority of accounting personnel a clear position, but also more responsible for the unit provides the accounting responsibility. Therefore, the unit heads and accountants should learn together the new Accounting Law, perform their duties in accordance with the law and do a good job in accounting work. In recent years, with the gradual establishment and improvement of the socialist market economic system and the implementation of the modern enterprise system, the person in charge of the unit has become the legal representative of the enterprise and has the highest administrative and personnel appointment and removal powers of the unit. The accountants and units responsible for the enterprise There are some discordant working relationships, mainly manifested in: When the national interests and business interests, personal interests conflict and accountants act in accordance with the law, not the unit responsible person’s support, or even retaliation hit; when the accounting staff When acting according to law and having different opinions with the person in charge of the unit, the more the accountants insist on the principle, the less satisfied the person in charge of the unit is. When the above occurs, when the accountant reports upwards according to law,