一、明确了责任主体。承担责任者应是单位负责人、主管会计、总会计师、直接负责主管人员和其他直接人及单位。即法人和自然人． 二、明确了责任范围和内容。即会计资料的真实性和完整性，对提供披露的会计信息质量承担责任。 三、明确了对责任者处理、处罚的方式。 根据情节轻 First, a clear responsibility of the main. The responsible person shall be the person in charge of the unit, the chief accountant, the chief accountant, the person in charge in charge and other direct persons and units. That is, legal and natural persons. Second, a clear scope of responsibility and content. That is, the authenticity and completeness of the accounting information and is responsible for the quality of the accounting information provided for the disclosure. Third, clear the way of handling and punishing responsible persons. According to the plot light