一、“单位负责人”这一会计工作的责任主体较难认定 首先,在一些合资或联营企业中的兼职董事长,他们是甲公司的员工,却是乙公司的董事长。按照《会计法》的要求,他们是乙公司会计工作的责任主体,要在乙公司财务会计报告上签名并盖章,同时保证其真实完整。这有两难,一是乙公司的会计机构难于及时找到这类董事长签名,影响财务会计报告提供的及时性;二是这类董事长要兼顾甲乙两公司的财务状况和经营成果,难于保证乙公司的财务会计报告的真实完整。其次,聘请党政领导人为董事长的单位,认定该董事长为单位负责人,要求他们对单位的会计工作和会计资料的真实性、完整性负责,有些勉为其难。因为他们中的有些人从根本上讲是“不懂事”的董事,是领导内行的外行。再次,在实际工作中,县级以下政府机关(包 First, the “unit responsible person” is more difficult to identify the main responsibility of the accounting work First of all, in some joint venture or joint venture part-time chairman, who is a company employees, but it is the company’s chairman. In accordance with the requirements of the Accounting Law, they are the main body responsible for the accounting work of Company B and must sign and seal the financial statements of Company B, meanwhile, guarantee their truthfulness and completeness. This has a dilemma. First, it is difficult for accounting firm B to find the signature of such chairman in time, which affects the timeliness of financial and accounting reports. Second, it is difficult for such chairman to take account of the financial status and operating results of both companies. The company’s financial accounting report is true and complete. Second, employers who have the party and government leaders as their chairmen recognize that the chairman of the board is the head of the unit, asking them to be responsible for the authenticity and completeness of the accounting and accounting information of the unit, some of which are reluctant. Because some of them are fundamentally “naive” directors who are leading the laymen. Thirdly, in the actual work, the following government agencies at the county level (including