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关于记帐方法,在我国,二十年代就提出“改良中式簿记”的问题,五十年代进一步激发了收付法与借贷法之争,六十年代中期又发生增减法与借贷法之争,七十年代以来形成现金收付记帐法,钱物收付记帐法、资金收付记帐法、增减记帐法、借贷记帐法同时并存的局面。现在,应当实事求是地加以总结,统一于一种最科学的记帐方法之上。辩证唯物主义告诉我们,任何一种新事物的出现,都是继承旧事物的先进因素发展而来的。研究新的记帐方法也一样,我们决不能不考虑现有先进的方法,而凭空设计一个记帐方法来。借贷记帐法是一种比较先进的记帐方法,它有着一整套科学的方法体系。过去,增减记帐法的创立和收付记帐法的改革,就是以借鉴借贷法的科学方法体系为核心
As to the accounting method, in our country, the question of “improving Chinese bookkeeping” was put forward in the 1920s. In the 1950s, the dispute between the law of collection and payment and loan was further stimulated. In the mid-1960s, the law of increase and reduction of law and borrowing law Since the 1970s, there has been a situation in which the cash receipt and payment method, the cash receipt and payment method, the cash receipt and payment method, the addition and subtraction accounting method, the debit and credit method exist simultaneously. Now, it should be summed up in a realistic manner and unified on one of the most scientific methods of accounting. Dialectical materialism tells us that the emergence of any new kind of thing is derived from the advanced factors of inheriting the old things. The same applies to new billing methods, and we must never devise a billing method without thinking of the current state of the art. Borrowing and crediting method is a more advanced accounting method, it has a set of scientific method system. In the past, the creation of a new accounting method of accounting for change and the reform of the accounting method for payment and receipt were based on the scientific method of borrowing law