新《会计法》确立了单位负责人的会计责任主体地位,构建了由单位负责人、会计人员和其他人员构成的新的会计责任体系,笔者拟对这一新的会计责任体系谈一些认识。 一、单位负责人的会计责任 新《会计法》规定,“单位负责人对本单位的会计工作和会计资料 The new “Accounting Law” establishes the principal position of the unit responsible person in the accounting responsibility, constructs a new system of accountant responsibility composed of unit heads, accountants and other personnel. I intend to talk about this new accountant system. First, the unit responsible person’s accounting responsibility The new “Accounting Law” stipulates that "the person in charge of the unit’s accounting work and accounting information