在我国改革开放、进入市场经济的新形势下,会计人员如何切实履行《会计法》赋予的监督职责,又处理好与领导的关系,是每个会计人员面临的实际问题。会计与领导关系处理得好,不仅有利于单位会计工作正常开展,而且有利于会计人员素质的提高。 Under the new situation of China’s reform and opening up, entering the market economy, how to effectively fulfill the supervisory responsibilities given by the Accounting Law and how to handle the relationship with the leadership are the practical problems that every accountant faces. Accounting and leadership relations handled well, not only conducive to the normal unit accounting work, but also help to improve the quality of accounting personnel.