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.
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".
责任会计制度向最高层管理部门提供其各级下属单位对企业经营业绩的好坏应承担责任的资料。
In addition, such systems provide top management with information identifying the individuals responsible for both strong and weak performance throughout the organization.
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