会计责任由谁来承担？哪些应由会计人员来承担，哪些应由企业领导者来承担，笔者认为这个问题在（会计法）中规定的不明确，需要进一步明确。会计责任即承担保证企业会计资料的完整性和真实性，编制能合法、真实和恰当地反映企业财务状况和经营成果的财务报表的责任。在1985年 Accounting responsibility by whom to bear? Which should be borne by the accounting staff, which should be borne by the business leaders, I think this issue is not clear in the accounting law, need to be further defined. Accountability assumes the responsibility of ensuring the integrity and authenticity of the accounting information of the enterprise and preparing the financial statements that reflect the financial status and operating results of the enterprise legally, authentically and properly. In 1985