企业会计制度要符合党和国家的财经政策、法令和制度,实行统一领导、分级管理、因地制宜的原则。新《会计法》对企业负责人有了明确的限定,即企业负责人不仅是本企业会计行为的主体,还是企业会计行为的第一负责人。本法的制定使企业的会计行为有了严格的办事制度,对违法行为有了明确的惩治方法。本文主要分析了企业应如何把握会计法律责任的风险,使企业做到合法经营。 Enterprise accounting system should be consistent with the Party and the country’s financial policies, decrees and systems, the implementation of a unified leadership, hierarchical management, according to local conditions. The new “Accounting Law” clearly defines the person in charge of the enterprise, that is, the person in charge of the enterprise is not only the main body of the accounting behavior of the enterprise, but also the first person in charge of the accounting behavior of the enterprise. The enactment of this Law has made the accounting practice of enterprises have a strict system of handling affairs and has clearly punished the illegal activities. This article mainly analyzes how to grasp the risk of legal responsibility of accounting so that the enterprise can do business legally.