论文部分内容阅读
单位负责人《会计法》第五十条规定:“单位负责人,是指单位法定代表人或者法律、行政法规规定代表单位行使职权的主要负责人。”单位负责人主要包括两类人员,一是单位的法定代表人(也称法人代表),即是指依法代表法人单位行使职权的负责人,如国有工业企业的厂长(经理)、公司制企业的董事长、国家机关的最高行政官员等;二是本身并不是法定代表人,而是按照法律、行政法规规定代表单位行使职权的负责人,即是指依法代表非法人单位行使职权的负责人。如代表合伙企业执行合伙企业事务的合伙人、个人独资企业的投资人等。单位负责人不能理解为“具体负责经营管理事
The person in charge of the unit Article 50 of the Accounting Law stipulates: ”The person in charge of a unit refers to the principal responsible person of the legal representative of a unit or the representative unit under the laws and administrative regulations.“ The person in charge of a unit mainly includes two types of personnel First, the legal representative of the unit (also known as the legal representative) refers to the person in charge of representing the legal entity on behalf of the legal authority, such as the director (manager) of a state-owned industrial enterprise, the chairman of a corporate enterprise, and the highest Administrative officials, etc .; the other is itself not the legal representative, but in accordance with laws and administrative rules and regulations on behalf of the unit in charge of the exercise of authority, refers to the legal representative of the non-legal person in charge of the exercise of powers. For example, on behalf of partnership partners in the implementation of partnership affairs, sole proprietorship investors. Unit manager can not be understood as ”responsible for management matters