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The Accounting Responsibility Of The Person In Charge Of The Unit

2010/12/7 13:15:00 41

1. What are the accounting responsibilities of the person in charge?

In accordance with the provisions of the accounting law,

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The accountants' responsibilities are generally summarized as follows:

1. lead the accounting work of the unit, and assume the responsibility of the entity responsible for accounting activities.

2. must be established according to law.

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Books and ensure their true and complete responsibilities.

3. responsible for the accounting work and the authenticity and integrity of the accounting information.

4. organization of accounting institutions,

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Personnel and other personnel strictly abide by the provisions of the accounting law, carry out accounting according to law, and carry out the responsibility of accounting supervision.

5. signature and seal in the financial accounting report, and ensure the true and complete responsibility;

6., establish and improve the internal accounting supervision system, and ensure the effective implementation of the responsibility;

7. to support and guarantee accounting institutions and accountants to perform their duties according to law, and not to instruct, instruct, or force accountants or accountants to deal with accounting matters illegally.

8. the written reports submitted by accounting institutions or accountants in the course of practice shall be answered promptly or the responsibility for handling decisions shall be made.

9. truthfully furnish accounting information and relevant information to the entrusted accounting firm, and shall not demand or indicate in any way the responsibility for making false audit reports.

10. accept the supervision and inspection of the accounting work carried out by the relevant supervision and inspection departments, such as finance, auditing, taxation, people's Bank of China, etc., and provide truthful accounting information and relevant information.

11. to appoint accountants with accounting qualification according to law, to equip with competent accountants, to improve accounting institutions, and to strengthen the education and training of accountants.

12. the commendation award should be paid to the accountants who have made remarkable achievements. They should not be retaliated against the accountants who perform their duties according to law and resist illegal accounting practices.

13. handling the responsibility of pferring and keeping accounting archives materials in accordance with the law.

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