| 论单位负责人的会计责任 |
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| 引用本文： | 姜桂莉. 论单位负责人的会计责任[J]. 计算机科学, 2001, 0(4): 260-263 |
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| 作者姓名： | 姜桂莉 |
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| 作者单位： | 姜桂莉（解放军军需大学军需管理系,吉林,长春,130062） |
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| 摘 要： | 结合《会计法》的学习,从单位负责人和会计责任两个基本概念人手,详细阐述了单位负责人的会计责任,并从经济、法理、国情和国际惯例等角度分析单位负责人会计责任的合理性,提出监督单位负责人认真履行会计责任的有效措施.
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| 关 键 词： | 单位负责人 会计责任 会计行为 |
On the accountant duty of the person in charge of a unit |
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| JIANG Gui-li. On the accountant duty of the person in charge of a unit[J]. Computer Science, 2001, 0(4): 260-263 |
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| Authors: | JIANG Gui-li |
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| Affiliation: | JIANG Gui-li |
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| Abstract: | In the light of study of "Accounting Act OF CPC", starting with the two basic concepts of person in charge of a unit and accountant duty, this paper expounds the accountant duty of person in charge of a unit and analyzes the rationality of accountant duty |
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| Keywords: | person in charge of a unit accountant duty accounting conduct |
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