新《会计法》规定单位负责人是会计责任主体 ,对会计员而言 ,并不就是毫无关系了 ,同样地也受《会计法》的制约 ,为此应做到以下几点 :(１)加强《会计法》的学习。新《会计法》完善了会计核算、记账规则 ,对会计工作从填制原始凭证、记账凭证、登记会计账簿到编制财务报表都作 The new Accounting Law stipulates that the person in charge of the unit is the main body of accounting responsibility, which is not unrelated to the accountant. Similarly, it is also subject to the Accounting Law. The following points should be fulfilled: (1 Strengthen the study of Accounting Law. The new “Accounting Law” to improve the accounting, accounting rules, accounting work from filling the original vouchers, accounting vouchers, accounting books to prepare the financial statements are made