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性、完整性负责。这就从法律上明确了单位负责人是单位会计工作的第一责任人 ,对本单位的会计工作质量负主要责任。现行会计管理体制下 ,会计人员行使职权难以做到尽职尽责 ,忠实履行义务 ,加上目前 Article 4 of the new “Accounting Law” clearly stipulates that the person in charge of the unit is responsible for the authenticity and completeness of the accounting work and accounting information of the unit. This legally clarifies that the person in charge of a unit is the first person in charge of a unit accounting work and has the primary responsibility for the quality of its accounting work. Under the existing accounting management system, it is difficult for accountants to perform their duties dutifully and fulfill their obligations faithfully. At present,