摘要
单位负责人对本单位的会计工作和会计资料的真实性、完整性负责 ,保证财务会计报告真实、完整 ,应当保证会计机构、会计人员依法履行职责 ,不得授意、指使、强令会计机构、会计人员违法办理会计事项。实际上 。
Hend of an enterprise showld take the respensibility for accounting work and make sure of the genuity and completeness of accounting information.He or she ought to guarantce the accounting department as well as accounts to implement their duty rather than to direct, suggest or force them to carry out accounting items out of law.
出处
《商业研究》
北大核心
2002年第10期95-96,共2页
Commercial Research
关键词
单位负责人
会计工作
职责
head of an enterprise
accountry work
duty
