新修订的《会计法》已于今年7月1日起施行。贯彻实施《会计法》是我国当前经济工作中的一件大事,是开创会计工作法制建设新局面的转折点。笔者拟就单位负责人贯彻新《会计法》问题,谈点看法。 一、单位负责人是贯彻落实新《会计法》的关键 新《会计法》与原《会计法》相比,在若干问题上有了重要突破。其中显著变化之一就是把“单位负责人对本单位的会计工作和会计资料的真实性、完整 The newly revised “Accounting Law” came into force on July 1 this year. The implementation of the “Accounting Law” is a major event in our current economic work and a turning point in creating a new situation in the legal system for accounting work. The author intends to unit responsible for the implementation of the new “Accounting Law” issues, talk about the point of view. I. The person in charge of the unit is the key to implementing the new “Accounting Law” Compared with the former “Accounting Law”, the new “Accounting Law” has made important breakthroughs on several issues. One of the significant changes is the "unit responsible for the unit’s accounting and accounting information authenticity, integrity