新《会计法》的重大突破－－强调单位负责人的会计责任主体地位

在我国从计划经济向市场经济转轨过程中，会计工作领域出现了假账泛滥、会计信息失真等诸多问题，不仅影响了会计资料的可信度，更严重危害了社会经济秩序。新《会计法》为防止和惩治各种编造假账的行为，保证会计资料真实、完整、以体现新内容和要求，维护国家利益和各方面利益，促进社会经济的健康发展，作了许多重大的修改和完善，更好地发挥对会计工作的保障作用。本文在评述新修订的《会计法》的性质、出台背景、特点的基础上，着重对新《会计法》的重大突破－－强调单位负责人的会计责任主体地位的合理性、作用和职责进行了归纳和分析。

Major Innovation of the Newly Revised Accounting Law-Reinforcing the Responsibility of the Persons in Charge of Units

With the uninterrupted development of the socialist market economy, there are many phenomena such as mendacious accounting information and false account in the accounting practice. It is an inevitable request for us to amend and improve the Accounting Law, so as to make it reflecting the new content and playing a significant role in accounting work. In this paper, after a thorough discussion of the nature, background and characteristics of the newly revised Accounting Law, a great innovation of the law that laying the primary accounting obligation on the persons in charge of unit is pointed out and its rationality, function and duty are summarized and analyzed.