李艳萍9311162020-08-29👍573 abstract : this paper first describes the original “method of accounting” and the new “accounting” on accounting practices of the main responsibilities of different, then from the people responsible for her duties; people responsible for the operations and management; people responsible for the accounting staff power to hire and fire personnel; unit in charge of the accounting report signatory to the responsibility of four people responsible for determining the accounting practices of the original charge due. then from the perspective of the whole community of people from the units responsible for the accounting practices of the important practical significance. finally, the concrete implementation of this provision to some of its recommendations. they mainly include : increasing the “method of accounting” law popularization efforts; the upgrading of units responsible for the accounting knowledge; clear responsibilities and strengthen internal controls. key words : people responsible for establishing accounting practices of the main responsibilities thinking……