新《会计法》对单位负责人的责任、主管会计工作的部门、会计核算、公司和企业会计核算的特别规定、会计监督、会计机构和会计人员、法律责任等 ,都作了明确的规定。凡是国家机关、社会团体、公司、企业、事业单位和其他组织 (以下通称“单位”)都必须依照《会计法》的规定办理 The new Accounting Law clearly stipulates the responsibilities of the person in charge of the unit, the department in charge of accounting work, the special rules on accounting, the accounting of enterprises and enterprises, the accounting supervision, accounting institutions and accountants, and legal responsibilities. All state organs, social groups, companies, enterprises, institutions and other organizations (hereinafter referred to as “units”) must be handled in accordance with the provisions of the Accounting Law