真实性是会计工作的生命。会计信息失真危害极大，非下猛药来治理不可。新《会计法》是一贴治理会计信息失真现象的好药。一是新《会计法》强化了单位领导人对会计工作的责任，抓住关键，击中要害。新《会计法》第四条明确规定：单位负责人对本单位的会计工作和会计资料的真实 Authenticity is the life of accounting work. Accounting information distortion great harm, non-radical medicine to governance. The new Accounting Law is a good medicine for managing the distortion of accounting information. First, the new “Accounting Law” has strengthened unit leaders’ responsibility for accounting work, seized the key and hit the key. The new “Accounting Law,” Article IV clearly stipulates: Unit responsible for the unit’s accounting and accounting information of the real