| 浅谈单位负责人的会计责任和会计法律责任 |
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| 引用本文： | 冯春梅. 浅谈单位负责人的会计责任和会计法律责任[J]. 山西科技, 2007, 0(2): 31-32 |
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| 作者姓名： | 冯春梅 |
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| 作者单位： | 山西晋城煤业集团古书院矿计划财务部,048000 |
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| 摘 要： | 新《会计法》将单位负责人明确列为本单位会计工作的第一责任人,突出了单位负责人的会计责任和会计法律责任。文章论述了单位负责人及会计责任和会计法律责任的含义,阐述了单位负责人具体的会计责任和会计法律责任。
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| 关 键 词： | 会计法 单位负责人 会计责任 会计法律责任 |
| 文章编号： | 1004-6429(2007)02-0031-02 |
| 修稿时间： | 2006-12-15 |
Talk on the Accounting Responsibility and Accounting Legal Responsibility of the Person in Charge |
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| Feng Chunmei. Talk on the Accounting Responsibility and Accounting Legal Responsibility of the Person in Charge[J]. Shanxi Science and Technology, 2007, 0(2): 31-32 |
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| Authors: | Feng Chunmei |
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| Affiliation: | Feng Chunmei |
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| Abstract: | The person in charge is specified as the number-one responsible for the accounting and his accounting responsibility and accounting legal responsibility are laid stress on in the new "Accounting Law".This article has discussed the meaning of the responsibilities and explained these two responsibilities of the person in charge. |
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| Keywords: | accounting law person in charge accounting responsibility accounting legal responsibility |
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