认真学习贯彻新修订的《会计法》已成为当前会计工作的一项重要任务 ,也是 2 0 0 0年会计人员继续教育的主要内容 ,由于新修订的《会计法》规定单位负责人是会计行为的责任主体 ,所以 ,单位负责人学习掌握《会计法》就显得尤为必要和迫切。一、会计行为的责任主体地位 ,迫切要 Seriously study and implement the newly revised “Accounting Law” has become an important task of the current accounting work, but also the main content of the continuing education of accountants in 2000, as the newly revised “Accounting Law” requires the head of the unit is accounting behavior Therefore, it is especially necessary and urgent for the unit managers to master and master Accounting Law. First, the responsibility of accounting behavior of the dominant position, urgent