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记帐法,解放40余年来,银行始终围绕着借贷和收付两种记帐法交替进行着。随着对内改革,对外开放,更多人开始倾向于采用借贷记帐法。人民银行总行也计划於“八五”期间在全国各银行统一实行此种记帐法。然而,本人在长期理论探索中,总结出一个观点:认为借贷记帐法与资金收付记帐法并不是两种记帐法,而是一种记帐法。如果这个观点正确的话,那么,统一改为借贷记帐法就没有必要。下面,我将从四个方面来论证这个问题。一、记帐法的性质。有人认为记帐法具有阶级性和技术性。也有人认为记帐法只有技术性,而不存在阶级性。
Accounting method, the liberation of more than 40 years, the bank has always been around lending and receiving and payment of two accounting methods alternately. With the reform and opening up to the outside world, more people tend to adopt the debit and credit method. The People’s Bank of China Head Office also plans to uniformly implement such accounting methods throughout the country during the “1985” period. However, in the long-term theoretical exploration, I summed up one view: that the debit and credit bookkeeping and fund accounting is not a bookkeeping method, but a bookkeeping method. If this view is correct, then it would not be necessary to change the law of unity to debit and credit. Below, I will demonstrate this issue from four aspects. First, the nature of the accounting method. Some people think that the accounting method is class and technical. Some people think that accounting method is only technical, but not class.