浅议企业负责人的会计责任目录一、序言..........................................................................................................................................2二、基础理论概述..........................................................................................................................3（一）企业负责人..................................................................................................................3（二）会计责任......................................................................................................................3三、M企业基本情况介绍................................................................................................................4四、M企业负责人应履行的会计职责............................................................................................4（一）M企业负责人的产权界定的职责................................................................................4（二）M企业负责人的产权保护的职责................................................................................5（三）调整产权的职责...........................................................................................................6四、M企业负责人如何履行自己的会计责任................................................................................6（一）提高自身责任意识，加强自身建设...........................................................................6（二）监督督促会计机构，使其相互制约...........................................................................7（三）聘请专业会计人员，提升会计人员技能...................................................................8（四）监督会计工作，加强内部监督控制...........................................................................9五、结论..........................................................................................................................................9摘要：随着我国市场经济和金融市场的不断发展,会计工作越来越渗透到经济活动的许多领域，现阶段企业负责人是会计工作的第一负责人,企业负责人对本企业会计工作和会计资料的真实性、完整性负责。本文以M公司为例，浅议企业负责人的会计责任，文章首先论述了负责人应履行的会计职责，接着论述了企业负责人如何履行自己的会计责任，以期对促进企业负责人正确履行会计责任提供自己的一点思考。关键词：企业负责人；会计责任；履行Abstract:withthecontinuousdevelopmentofChina'smarketeconomyandfinancialmarkets,manyareasofaccountingworkmoreandmorepermeabletoeconomicactivity,thepresentstageoftheresponsiblepersonoftheenterpriseisthefirstpersoninchargeofaccountingwork,theenterpriseshallberesponsiblefortheauthenticity,integrityresponsiblepersonoftheenterpriseaccountingworkanddata.ThispapertakesMcompanyasanexample,onthepersoninchargeoftheenterpriseaccountingresponsibilities,thispaperfirstdiscussestheresponsiblepersonshouldfulfilltheresponsibilityofaccounting,andthendiscusseshowtothepersoninchargeoftheenterprisetofulfilltheiraccountingresponsibility,inordertopromotetheenterpriseresponsibleforthinkingprovideowntherighttoperformaccountingresponsibility.Keywords:enterprisepersoninchargeofaccountingresponsibility;performance;一、序言改革开放以来，随着我国市场经济的发展，中国的企业也获得了大发展，在这一背景下，会计知识的应用比以往更加频繁，随着我国社会主义市场经济和金融市场的不断发展,会计工作越来越渗透到经济活动的许多领域,而企业会计行为是否规范,会计资料是否真...
