单位负责人

论单位负责人的会计责任

On the Accountant Duty of the Person in Charge of a Unit

浅谈单位负责人的会计责任

Discussion on the accountancy duty of chargehand in unit

浅谈单位负责人作为会计主体的职责

On Accounting Duty of Head of An Enterprise

例外需要得到所有受影响的业务单位负责人和全球流程设计负责人的批准。

Exceptions require the approval of all affected business unit leaders and the worldwide process design leader .

加大对行政机关领导干部和国有企业、事业单位负责人的监督力度。

We will strengthen oversight over leading cadres of government organizations and leaders of SOEs and institutions .

新《会计法》明确规定了单位负责人作为会计责任主体应承担的法律责任。

Newly Published Accounting Law specifies definitely the director of the responsibility entity to assume the law consequence .

企事业单位负责人、工人、农民和运输工人的检出率也偏高。

There was higher hypertension rate among leaders of enterprise unit , worker , farmer and transportation worker .

假账的存在与会计人员、单位负责人、注册会计师、政府部门都有着千丝万缕的联系。

The existence of false accounting is related to accounting staff , chief-manager of enterprise , CPA and government .

内部控制成败取决于企业员工的控制意识、行为和内控制度的完善程度，而单位负责人对内部控制制度的建立健全及良好的运行起着关键的作用。

The success of inside control depends on the ideas , behavior of staff , and the role of leaders .

文章论述了单位负责人及会计责任和会计法律责任的含义，阐述了单位负责人具体的会计责任和会计法律责任。

This article has discussed the meaning of the responsibilities and explained these two responsibilities of the person in charge .

认真贯彻《会计法》，加强对会计人员的管理试析会计人员只应对单位负责人负责的错误认识

A Study on administration of accountants according to the revised accounting law Analysis the Mistakes of the Accountants only Serving for the Managers

被审计单位负责人对本单位提供的财务会计资料的真实性和完整性负责。

Leading persons of auditees shall be responsible for the authenticity and completeness of the financial and accounting information provided by their units .

稽核结果应作成纪录，并提请受稽核单位负责人注意。

The results of the audits shall be recorded and Brought to the attention of the personnel having responsibility in the area audited .

新修订《会计法》的重要突破&论单位负责人会计行为的责任主体地位

The important breakthrough of the newly accounting law & On the status of subject for duties as the person in charge of the unit

因此，单位负责人必须认真学好《会计法》，切实履行《会计法》所赋予的神圣职责，规避因违反《会计法》所可能引发的法律责任风险。

Thus , the persons in charge of the entity should learn the accounting law well to avoid the risk of violations of the law .

此人与全球业务单位负责人进行协作，后者负责所有这三个国家的流程实际实现。

This person works in conjunction with worldwide business unit leaders who are responsible for the actual implementation of the process in all three countries .

提高会计信息质量，应从以下几方面着手：1.控制和引导单位负责人的行为；

Improving the quality of accounting informatin should start with the following aspects ; 1 . Directing and controlling the behavior of cadre in charge ;

文中探讨了新《会计法》对单位负责人作为会计责任主体的职责，以及单位负责人如何贯彻落实新《会计法》的主要举措。

This paper discusses the duty taken by the superintendent as an accounting responsibility body and the measures for the implementation of the new Accounting Law .

如果在该国家设立了具有相同职责的国家负责人和业务单位负责人，谁具有最终的权力呢？

If you have a country leader and a business unit leader in that country who have the same responsibilities , who has the final say ?

主管部门应当对直接责任人和经营单位负责人给予行政处分。

And the competent authorities shall impose disciplinary sanction on the violator , and also on the person who is in charge of the business operating unit .

或者，高层管理人员只需要认可全球流程设计负责人建议的更改即可，而业务单位负责人需要对所建议的任何更改进行批准或拒绝？

Or does the executive simply endorse the changes recommended by the worldwide process design leader while the business unit leaders are required to approve or deny any proposed changes ?

在省科技馆施工工地的简陋工棚里，周强与有关建设、施工、监理单位负责人座谈。

In the temporary shed of the builders of Hunan Science & Technology Museum , Zhou had a talk with relevant chiefs of construction units , construction enterprises and project supervisory units .

新《会计法》于2000年7月1日起实施，其中心思想是明确单位负责人是本单位会计行为的责任主体。

The new accountancy law has been put into practice since July 1, 2000.Its main idea is to regard the leader of an organization as the responsible subject of the accounting practice .

新《会计法》将单位负责人明确列为本单位会计工作的第一责任人，突出了单位负责人的会计责任和会计法律责任。

The person in charge is specified as the number-one responsible for the accounting and his accounting responsibility and accounting legal responsibility are laid stress on in the new " Accounting Law " .

市消防安全联系单位负责人、各县区主管消防工作的负责同志和消防安全重点单位负责人共140多人参加了会议。

City liaison unit in charge of fire safety , county district director in charge of fire prevention and fire safety Comrade key units responsible for a total of140 people who attended the meeting .

根据企业契约理论，会计人员只是企业生产者之一，他得到合同规定的固定工资并接受单位负责人的监督。

According to the contract theory , accountants of the enterprise are just laborers , who receive a fixed salary as stipulated by the contract and are supervised by the leaders in the work unit .

单位负责人，是指单位法定代表人或者法律、行政法规规定代表单位行使职权的主要负责人。

The person in charge of a unit refers to the legal representative of a unit or the person in charge stipulated by laws or administrative regulations who performs functions and powers on behalf of the unit .

对违反本通知规定造成金融债权损失的，要严肃追究有关单位负责人和直接责任人的责任；

Where violation of the provisions of this circular has resulted in losses of financial creditor 's rights , the person in charge of the unit concerned and persons directly responsible shall be investigated for their responsibilities in all earnestness .

访谈调查共约谈了13个相关部门和33个访谈对象，访谈的对象主要是各单位负责人或联系分管具体业务的领导和党员乡土人才。

The interview survey interviewed a total of 13 departments and 33 interviewers . The interviews were mainly targeted at the head of the unit in charge of a specific business or the leadership of the party members and local talent .

要加强和完善会计监督职能，必须从加强法律体系建设、建立健全企业内部监督机制、加强外部监督、加强单位负责人的会计监督责任、培养高素质的会计人员等几个方面着手。

To enhance and improve the function of the accounting supervision , we need to strengthen the construction of law system , build up interior and exterior supervision system of enterprise , improve the responsibility of the persons in charge of accounting supervision and cultivate accountant with high quality .