| 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].沈阳农业大学学报(社会科学版),2001,3(4):260-263. |
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| 作者姓名： | 姜桂莉 |
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| 作者单位： | 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 |
| 文章编号： | 1008-9713(2001)04-0260-04 |
| 修稿时间： | 2001年8月12日 |
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].Social Science Journal of Shenyang Agricultural University,2001,3(4):260-263. |
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| Authors: | JIANG Gui-li |
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| Institution: | 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 of person in charge of a unit from the angles of economy, legal principles, national conditions, international practice and so on. Besides, it puts forward some effective measures to supervise the person in charge of a unit to perform his or her accountant duty. |
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| Keywords: | person in charge of a unit accountant duty accounting conduct |
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