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经济体制的改革和国民经济的发展,迫切要求会计工作,在搞好事后算帐和事后监督的同时,向事前预测和事中控制等方面发展。随着经济责任制的推行,要求会计工作建立明确的岗位责任制,从传统的记帐算帐,转向参加经济管理方面来。充分发挥会计工作在加强经济管理、提高经济效益中的作用。为了适应新形势的要求,在会计核算方法上,要作相应的改革。现就会计核算形式方面,介绍我们采用过的一种——“复写记帐凭证科目汇总表核算形式”。其具体做法如下:
The reform of the economic system and the development of the national economy urgently require the accounting work to develop in the aspects of forecasting ahead of time and controlling the matter while doing a good job of accounting afterwards and afterwards supervision. With the implementation of the economic responsibility system, accounting work to establish a clear job responsibility system, from the traditional accounting, accounting, to participate in economic management. Give full play to the role of accounting in strengthening economic management and improving economic efficiency. In order to meet the requirements of the new situation, we should make corresponding reforms in accounting methods. Now on the accounting form, introduce we have adopted a - “duplicate account voucher account summary form accounting.” The specific practices are as follows: