一是把“单位负责人对本单位的工作和会计资料的真实性、完整性负责”写进会计法条文中，强调了单位负责人对会计工作的责任和义务，而不仅仅由会计人员来承担责任，防止了单位领导授权作假又以各种理由推卸责任的现象，从源头来制止会计造假行为。 二是授权县级以上财政部门对 First, the “unit responsible for the work of the unit and accounting information authenticity, integrity,” written into account the provisions of the law, emphasizing the unit responsible for the accounting duties and obligations, not just by accountants to bear Responsibility, to prevent the unit leaders authorized to forgery and shirk its responsibility for a variety of reasons, from the source to stop the accounting fraud. Second, authorize the financial department at or above the county level