What are the accounting responsibilities of the head of the unit?

1.Lead the accounting work of the unit and assume the responsibility of the main body responsible for the accounting behavior of the unit;

2.Accounting books must be set up in accordance with the law, and it is the responsibility to ensure their authenticity and completeness;

3.Responsible for the authenticity and completeness of the accounting work and accounting materials of the unit;

4.Organize accounting institutions, accountants and other personnel to strictly abide by the provisions of the Accounting Law, conduct accounting in accordance with the law, and implement the responsibility of accounting supervision;

5.The responsibility to sign and seal the financial and accounting report and ensure that it is true and complete;

6.Establish and improve the internal accounting supervision system of the unit and ensure the responsibility of effective implementation;

7.Support and ensure that accounting institutions and accounting personnel perform their duties in accordance with the law, and shall not instruct, instigate, or compel accounting institutions or accounting personnel to handle accounting matters in violation of the law;

8.The responsibility for timely replying to the written reports submitted by accounting institutions and accounting personnel in the course of practice or making handling decisions;

9.Truthfully provide accounting information and relevant information to the entrusted accounting firm, and shall not in any way require or indicate the responsibility to issue false audit reports;

10.Accept the responsibility of accepting the supervision and inspection of accounting work carried out by the relevant supervision and inspection departments such as finance, auditing, taxation, and the People's Bank of China in accordance with the law, and truthfully providing accounting information and relevant information, and shall not refuse, conceal, or make false reports;

11.Appoint accounting personnel with accounting qualifications in accordance with the law, assign qualified persons in charge of accounting institutions, improve accounting institutions, and strengthen the responsibility for the education and training of accounting personnel.

12.Commendations and awards shall be given to accounting personnel who have made remarkable achievements, and the responsibility of retaliation shall not be imposed on accounting personnel who perform their duties in accordance with the law and resist illegal accounting acts.

13.The responsibility for handling the transfer of accounting work and keeping accounting archives in accordance with the law;

If the person in charge of the unit violates the above statutory accounting responsibilities, he must bear the corresponding legal responsibility in accordance with the law, and if a crime is constituted, he must also be investigated for criminal responsibility according to law.

"The responsible person of a unit" refers to the legal representative of the unit or the principal responsible person for exercising authority on behalf of the unit as provided by laws and administrative regulations.

The person in charge of the unit mainly includes two types of personnel: one is the legal representative of the unit, that is, the person in charge who exercises authority on behalf of the legal person unit in accordance with the law, such as the director (manager) of a state-owned industrial enterprise, the chairman of the board of directors of a company-based enterprise, and the top administrative officer of a state organ; The second is the person in charge who exercises his or her powers on behalf of the unit in accordance with the provisions of laws and administrative regulations, such as a partner who performs the affairs of the partnership on behalf of the partnership enterprise, an investor of a sole proprietorship enterprise, etc. According to the provisions of the Accounting Law, the person in charge of a unit does not refer to the person in charge who is specifically responsible for business and management affairs, such as the general manager of a company-based enterprise.

The revised "Accounting Law" stipulates that the person in charge of a unit is the main body responsible for the accounting behavior of the unit, which grasps the crux of the problem.

The person in charge of a unit exercises his or her authority on behalf of the unit in accordance with the law, and shall be responsible for all affairs of the unit, including accounting affairs. In the actual accounting work, because in the past, the person in charge of the unit, the accounting personnel, and other personnel were all regarded as the main body of accounting responsibility, and even the accounting personnel were given a "dual identity", in fact, there were multiple subjects and no one was responsible. If a unit is held accountable for providing false financial and accounting reports, the person in charge of the unit often excuses himself on the grounds that "the accounting personnel are responsible for accounting and accounting supervision, and the statements are compiled by the accounting personnel, so I don't understand accounting, and I am not responsible"; Accountants often feel aggrieved and confused, thinking, "The leader asked me to prepare the report like this, why did I take responsibility?"

This shows that the original accounting responsibility system is unscientific and unrealistic.

Judging from the inspection of accounting work by the financial departments, there are many reasons for the illegal accounting behavior of false accounts, including external reasons such as ineffective supervision and imperfect systems, as well as internal reasons such as the low quality of accounting personnel and the imperfect restraint mechanism, but the internal reasons are more prominent. Many problems such as falsification of accounts are either the result of the instructions, instructions, and coercion of the person in charge of the unit, or the negligence of the person in charge of the unit in the past in management and supervision. If the internal management system is sound, without the consent or acquiescence of the person in charge of the unit, there will be no problems such as other personnel falsifying accounts and fabricating false accounting materials without authorization.

Judging from the typical cases of false accounts and false financial accounting reports, the person in charge of the unit instructs, instigates, and compels the key factors that produce illegal accounting behaviors, although the person in charge of these units is not very familiar with the specific accounting technical issues, but the "key links" that affect the profit and loss, and the "key technology" that adjusts the profit and loss can be used freely. Therefore, the person in charge of the unit shirks the responsibility conferred by the law on the grounds of "not understanding accounting", which does not make sense in reason and does not conform to the actual situation.

Judging from the relevant foreign company and accounting legislation, the financial and accounting reports provided by the company are also stipulated to be the responsibility of the company's management authorities. The person in charge of the unit shall be responsible for the authenticity and completeness of the accounting behavior and accounting data of the unit, which is in line with the international practice.

Therefore, emphasizing that the person in charge of the unit is the main body responsible for accounting is conducive to standardizing accounting behavior and ensuring the quality of accounting information, and is conducive to fundamentally solving outstanding problems such as chaotic accounting order.

Legal analysis: The person in charge of finance is responsible for the authenticity and completeness of the accounting work and accounting information of the unit, and specifically bears the following responsibilities:

1. Preparation of financial statements, business activity reports and **;

2. Supervise financial details to ensure legal requirements are met; 3. Employees who supervise financial reporting and budgeting;

4. Review the company's financial reports and find ways to reduce costs;

5. Analyze market trends and look for opportunities to expand or acquire other companies; 6. Help management make financial decisions.

Legal basis: "Accounting Law of the People's Republic of China" Article 5 Accounting institutions and accountants shall conduct accounting and implement accounting supervision in accordance with the provisions of this Law. No unit or individual may instruct, instruct, or compel accounting institutions or accountants to forge or alter accounting vouchers, accounting books, and other accounting materials in any way, or to provide false financial and accounting reports.

No unit or individual may retaliate against accounting personnel who perform their duties in accordance with the law and resist acts in violation of the provisions of this Law.

The person in charge of finance is responsible for the authenticity and completeness of the accounting work and accounting materials of the unit, and specifically bears the following responsibilities:

1. Preparation of financial statements, business activity reports and **; 2. Supervise financial details to ensure legal requirements are met; 3. Employees who supervise financial reporting and budgeting; 4. Review the company's financial reports and find ways to reduce costs; 5. Analyze market trends and look for opportunities to expand or acquire other companies; 6. Help management make financial decisions.

Legal analysis: The financial accounting report shall be signed and sealed by the person in charge of the unit, the person in charge of accounting work, and the person in charge of the accounting institution (Liang Xiaoju, the accounting supervisor), and shall also be signed and sealed by the chief accountant. The person in charge of the unit shall ensure that the financial accounting report is true and complete.

The person in charge of finance of the unit shall ensure that the accounting institution and accounting personnel perform their duties in accordance with the law.

Legal basis: "Accounting Law of the People's Republic of China" Article 4 The person in charge of the unit shall be responsible for the authenticity and completeness of the accounting work and accounting materials of the unit. The person in charge of the unit shall bear the following responsibilities:

Notification. The people's finance department at or above the county level shall adopt a notification method to make announcements and criticisms of the perpetrators of illegal oak bills.