修订后的《会计法》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。”这一规定,确立了单位负责人的法律地位和法定职责,明确了单位负责人为会计责任的主体。因此,单位负责人必须带头认真学习贯彻《会计法》。并做好以下几方面的工作: The revised “Accounting Law” clearly states: “The person in charge of the unit is responsible for the authenticity and completeness of the accounting work and accounting data of the unit.” This stipulation establishes the legal status and legal responsibilities of the person in charge of the unit, The person in charge of the unit is the main body of accounting responsibility. Therefore, the unit responsible person must take the lead in earnestly studying and implementing the “Accounting Law.” And do a good job in the following areas: