《会计法》是国家制定的法律,一切国营企业事业单位、国家机关、社会团体、军队都必须遵守和执行。就各个单位来讲,单位行政领导人以身作则,模范地遵守并领导全体人员共同执行,是贯彻实施《会计法》,做好会计工作的关键。近几年全国性财经纪律大检查和财务大检查,累计查出各种违纪金额上百亿元。违反财经纪律的案例,多数是单位行政领导人决定或指使会计机构、会计人员采取各种弄虛作假的手段干的,山有的是会计人员出谋划策,但都得到领 The “Accounting Law” is a law enacted by the state. All state-owned enterprises and institutions, state agencies, social groups and the military must abide by and implement it. As far as the units concerned are concerned, unitary administrative leaders, who set an example by example and abide by and abided by all personnel through their exemplary implementation, are the key to implementing the Accounting Law and doing a good job in accounting work. In recent years, the national financial discipline inspection and financial inspection, a total of all kinds of discipline found on the billions of dollars. Cases of violations of financial discipline, most of the administrative leaders of the unit decided or instructed accounting agencies, accounting personnel to take all kinds of fraud means to do, and some accounting staff advise, but have received