试论单位负责人会计法律责任

会计作为市场经济中的一个重要的信息系统或管理工具,以其特殊的功能,在调节经济关系时往往起着举足轻重的作用。《会计法》以规范会计行为、保证会计信息质量为立法宗旨,明确规定了法律责任主体,特别强调了单位负责人的会计法律责任。本文将在厘清会计法律责任的含义及特征的基础上,结合现行《会计法》对单位负责人的会计法律责任略作分析,并对其实施提出建议。

On the Accounting Legal Responsibility of Head of Unit

As an important information system or management tool in the market economy,accounting, with its special function,plays a prominent role in adjusting economic relationships.Accounting Law, taking regulating accounting behavior and ensuring the quality of accounting information as the legisla- tive purpose,stipulates the legal responsibility body clearly,specially emphasizing the accounting legal re- sponsibility of head of unit.This article,based on the implication and characteristics,analyzes the respon- sibility and puts forward some suggestions on the implementation.