会计机构、会计人员对违法的收支，不予制止和纠正，又不向单位领导人提出书面意见的，也应当承担责任。

Accounting agencies or accountants who neither take action to stop or correct illegal income and outlays nor submit a written memorandum to the unit's leader are also held accountable.

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作为管理工作的一个组成部分，管理会计也包括四项职能：计划、组织与领导、控制、决策。

As one of management activities, management accounting al: includes four functions: planning, organizing and directing, co trolling, decision-making.

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会计人员不向上级主管单位行政领导人提出报告的，也负有责任。

Accounting personnel shall also be held liable if they do not submit a report to the head of the superior administrative unit.

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