自２０００年７月１日起施行的《会计法》 ,其中一个重大突破就是明确指出了单位负责人在单位财会工作中的责任。笔者认为一个单位的主要负责人应做好以下几方面的工作 :一、学习《会计法》及相关知识 ,用会计法规和有关的政策指导工作 ,提高责任意识。二、提高人员素质 ,保证 One of the major breakthroughs in the Accounting Law, which came into force on July 1, 2000, is to clearly state the responsibility of the person in charge in the unit’s accounting work. I believe that a unit responsible for the main person should do the following aspects: First, to learn the “Accounting Law” and related knowledge, accounting rules and regulations and relevant policies to guide the work and raise awareness of responsibility. Second, improve the quality of personnel, to ensure