摘要
《会计法》实施后 ,单位负责人必须对本单位的会计工作和会计资料的真实性、完整性负责。为切实履行其责任 ,单位负责人首先必须在思想上重视会计工作 ,其次应聘用德才兼备的会计人员 ,再次应实行有效的内部控制制度、积极接受外部监督 ,这样才能确保本单位会计工作合法、高效及会计信息的真实。
After implementation of the Accounting Act,person in charge of the institution is obliged to be responsible for the authenticity and integrity of accounting work and data.In order to perform the responsibilities competently,person in charge of the institution must,in the first place,inwardly attach great importance to accounting work, and then appoint the accountants who have both ability and moral integrity. And finally he should adopt an effective system of internal control and external supervision in an earnest way so as to guarantee legitimacy and high efficiency of accounting work as well as the authenicity and integrity of accounting information in the institution.
出处
《郧阳师范高等专科学校学报》
2001年第5期86-88,共3页
Journal of Yunyang Teachers College
关键词
事业单位
单位负责人
会计
责任
institutions
person in charge of the institution
accounting
responsibility
