经营者、单位负责人总要以委托授权方式赋予会计人员履行基本会计职能 ,同时规定委托责任。本文就这种委托授权关系下的会计行为责任及如何履行责任进行了初步探讨 Managers and unit principals should always entrust accounting personnel to perform the basic accounting functions and at the same time provide the entrusted responsibilities. This article has carried on the preliminary discussion to the accounting behavior responsibility under this kind of entrustment authorization and how to fulfill the responsibility