第九届全国人大常委会第十二次会议通过了经修订的《会计法》，新《会计法》较１９９３年修正的《会计法》作了重大的变动。其中首次明确了单位负责人为本单位会计行为的责任主体，突出了单位负责人违反新《会计法》的法律责任问题。新《会计法》第四条规定“单位负责人对本单 The twelfth meeting of the Ninth National People’s Congress passed the revised Accounting Law. The new Accounting Law made significant changes from the Accounting Law as amended in 1993. For the first time, the responsible person of the unit is the main body responsible for the accounting activities of the unit, highlighting the legal responsibility of the person in charge of the unit in violation of the new Accounting Law. The new “Accounting Law,” Article IV provides "unit responsible for this list