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在毛主席亲自批示的“鞍钢宪法”的精神鼓舞下,商业部认真贯彻中央负责同志关于改革借贷记帐法的指示,在总结我国经验和吸取外国有益的经验的基础上,研究提出了增减记帐法.从一九六五年在全国商业系统推行以来,已经扩展到全国粮食企业、供销社企业,以及相当大的一部分国营工业企业,成为我国当前推行面最为广泛的一种记帐方法.长期实践证明,采用增减记帐法是能够把帐记好、满足社会主义会计对记帐方法提出的各项要求的.由于它是从独立的经济核算企业的立场出
Encouraged by Chairman Mao’s self-criticized “Anshan Iron and Steel Constitution”, the Ministry of Commerce conscientiously implemented the instructions of the responsible comrades of the central government on the reform of the lending and accounting methods. On the basis of summing up our experiences and drawing lessons from foreign interests, the study proposed Since 1965, when the nationwide commercial system was introduced, it has expanded to include grain enterprises, supply and marketing cooperatives, and a large part of state-owned industrial enterprises in the country, becoming the most widely practiced record in our country Long-term practice has proved that the use of increase and decrease accounting method is able to account well to meet the socialist accounting requirements of the accounting methods put forward.Because it is from an independent economic accounting firm’s position