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".
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。
The person in-charge of an entity under audit shall be responsible for the authenticity and integrity of the financial accounting materials provided by his own entity.
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.
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