question 2: what does the person in charge of the company mean? In principle, the person who is in charge of the company on the surface.
question 3: who is the person in charge of the company unit? It refers to the legal representative of the unit or the main person in charge who exercises authority on behalf of the unit according to laws and administrative regulations. This is the definition of the meaning of the person in charge of the unit.
The person-in-charge of a unit mainly includes two types of personnel:
First, the legal representative of the unit, that is, the person-in-charge who exercises functions and powers on behalf of a legal entity according to law, such as the director (manager) of a state-owned industrial enterprise, the chairman of a company-based enterprise, the highest administrative official of a state organ, etc.
second, the person in charge who exercises authority on behalf of the unit in accordance with the provisions of laws and administrative regulations, such as partners who perform partnership affairs on behalf of the partnership, investors of sole proprietorship enterprises, etc.
according to the provisions of the accounting law, the person in charge of a unit does not refer to the person in charge of specific business management affairs, such as the general manager of a company-based enterprise.
question 4: who are the heads of units mentioned in the accounting law? A，B，D。 The person in charge of a unit refers to the legal representative of the unit or the main person in charge who exercises functions and powers on behalf of the unit as stipulated by laws and administrative regulations. This is the definition of the meaning of the person in charge of the unit. The person in charge of a unit mainly includes two types of personnel: first, the legal representative of the unit (also known as the legal representative), that is, the person in charge who exercises functions and powers on behalf of the legal entity according to law, such as the director (manager) of the state-owned industrial enterprise, the chairman of the corporate enterprise, and the highest administrative official of the state organ; The second is the person in charge who exercises authority on behalf of the unit in accordance with the provisions of laws and administrative regulations, such as the partner who decides the partnership affairs on behalf of the partnership, the investor of the sole proprietorship enterprise, etc. According to the provisions of the Accounting Law, the person in charge of a unit does not refer to the person in charge of management affairs, such as the general manager of a company-based enterprise.
question 5: how to distinguish the person in charge of a unit from the legal representative "legal representative" is a definite legal concept. It refers to the person in charge who exercises functions and powers on behalf of a legal person according to the law or the articles of association of the legal person, and is the legal representative of the legal person. If there is no full-time position, the deputy person in charge of the work serves as the legal representative, the legal person with a board of directors and the chairman as the legal representative, and the legal person without the chairman can be the legal representative of the legal person.
the legal representative refers to the legal entity, only the head office (company or subsidiary) has the legal representative, and the branch office is a branch of the company, only the person in charge can be present, but there will be no legal representative. For unincorporated units, such as branches, sole proprietorships, partnerships, etc., only the person in charge said.
the legal representative of the company and the person in charge of the branch may or may not be the same person. The basis of judgment is that there is no provision in the Company Law that "concurrent employment is not allowed".
question 6: what does the representative in charge of the unit trade union mean? First of all, make clear what a trade union is:
The organization of workers and company employees is mainly responsible for communicating the relationship between employers and employees and safeguarding the interests of employees. Usually, it is to supervise whether employers violate the interests of employees, and at the same time, it is also to supervise whether employees violate the enterprise system and warn violators.
Trade union representatives often select one or several representatives by department to understand the needs and opinions of employees and convey the company's information, etc.
Some companies are also called trade union chairmen, who summarize the opinions of various representatives and communicate or negotiate with the company's boss to safeguard the interests of employees;
The above positions are empty, and have no actual rights, which will not affect your salary.
question 7: the difference between the person in charge of a unit and the person in charge of an accounting institution. The person in charge of a unit can be the legal representative or the general manager. The person in charge of an accounting institution must be the chief financial officer, financial manager and other people who are specifically responsible for financial work
Question 8: What is the accounting responsibility of the person in charge of the unit? I. What are the accounting responsibilities of the person in charge of the unit
According to the provisions of the Accounting Law, the accounting responsibilities of the person in charge of the unit can be summarized as follows:
1. Lead the accounting work of the unit and assume the responsibility of the subject of accounting behavior of the unit;
2. Accounting books must be set up according to law, and their true and complete responsibilities must be guaranteed;
3. Be responsible for the accounting work of the unit and the authenticity and completeness of accounting data;
4. Organize accounting institutions, accountants and other personnel to strictly abide by the provisions of the Accounting Law, conduct accounting according to law, and exercise the responsibility of accounting supervision;
5. The responsibility of signing and sealing the financial accounting report and ensuring truthfulness and completeness;
6. the responsibility to establish and improve the internal accounting supervision system of the unit and ensure its effective implementation;
7. support and ensure that accounting institutions and accountants perform their duties according to law, and shall not instruct, instigate or force accounting institutions or accountants to handle accounting matters in violation of the law;
8. The responsibility to reply in time or make a decision on the written report submitted by accounting institutions and accountants during their practice;
9. truthfully provide accounting information and relevant information to the entrusted accounting firm, and shall not demand or indicate the responsibility of issuing false audit reports in any way;
1. Accept the supervision and inspection of accounting work carried out by relevant supervision and inspection departments such as finance, auditing, taxation and People's Bank of China according to law, truthfully provide accounting information and relevant information, and shall not refuse, conceal or make false reports;
11. Appoint accountants with accounting qualifications in accordance with the law, equip qualified heads of accounting institutions, improve accounting institutions, and strengthen the responsibility of education and training of accounting personnel.
12. commend and reward accounting personnel who have made remarkable achievements, and shall not take revenge on accounting personnel who perform their duties according to law and violate accounting laws.
13. Handle the responsibility of handing over accounting work and keeping accounting files according to law;
if the person in charge of the unit violates the above legal accounting responsibilities, he shall bear the corresponding legal responsibilities according to law, and shall be investigated for criminal responsibility according to law if the case constitutes a crime.
Second, how does the person-in-charge of a unit assume the accounting responsibility
The Accounting Law clarifies that the person-in-charge of a unit is the responsible subject of the accounting behavior of the unit. It does not require the person-in-charge of the unit to handle accounting affairs directly instead of accounting personnel, but requires the person-in-charge of the unit to strengthen self-construction, enhance legal awareness and legal responsibility, organize relevant personnel or departments to establish and improve the internal restraint mechanism and internal control system, and adopt effective methods and measures to urge accounting institutions, accounting personnel and other accounting work. Therefore, the person in charge of the unit should do a good job from the following four aspects.
1. Establish and improve the internal accounting supervision system.
strengthening the construction of internal accounting supervision system is an effective guarantee for the person in charge of the unit to assume accounting responsibility. The internal accounting supervision system of a unit refers to a series of interrelated and mutually restrictive control methods, measures and procedures formulated and implemented by a unit to protect the safety and integrity of assets, improve the quality of accounting information, ensure that business activities meet the requirements of national laws, regulations and rules, avoid or reduce risks, improve the efficiency of business management, and realize the business management objectives of the unit. To establish an internal accounting supervision system, we must first consider the established objectives: first, to ensure the realization of the business policy and management objectives of the unit; second, to protect the safety and integrity of all assets of the unit; third, to ensure the reliability of accounting records and the authenticity of accounting materials; fourth, to ensure the maximization of the benefits of all economic activities of the unit; and fifth, to ensure that all economic activities of the unit are carried out within the legal scope. Secondly, it should meet the basic requirements of establishing the internal accounting supervision system of the unit: first, it is necessary to clarify the responsibilities and authorities of personnel related to economic and business matters and accounting matters; Second, the decision-making and implementation procedures for major economic and business matters should be clarified; Third, the scope, duration and organizational procedures of property inspection should be defined; Fourth, the methods and procedures of internal audit should be clarified. Finally, we should follow the principles of legality, applicability, standardization and science. It is not enough to establish an internal accounting supervision system, but it must be sound, practical and effective. Therefore, the person in charge of the unit should strengthen the internal management of the unit, attach importance to the construction of the internal accounting supervision system of the unit, guide and urge the relevant departments to establish and improve the internal restraint mechanism, internal control scale, accounting system and other basic management systems according to the management needs and actual conditions and the requirements of effective management and control, and clarify the responsibilities, authority, work procedures and ..... > >
Question 9: The person in charge of a company is generally the general manager or the factory director, or other responsible persons
The person in charge of a school is the principal
The person in charge of * * * is the head of a township, mayor, director, county magistrate and other leaders (except the secretary of the Party Committee)
Question 1: The person in charge of a company refers to the legal representative of the unit. () The person in charge of a unit refers to the legal representative or the county head of the unit. This is the definition of the meaning of the person in charge of the unit. Therefore, the person in charge of the unit may not be the legal representative,