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在我国的会计实务中,记帐方法以复式记帐理论为基础分化为若干具体方法,其中主要有借贷记帐法和增减记帐法。理论界对会计方法的统一问题曾展开过讨论,但至今没有结论。财政部颁布的会计制度也允许不同行业采用不同的记帐方法。由于不同的记帐方法有不同的帐户结构、记帐规则和帐户余额计算方法,在目前主要以模拟手工为特征的会计电算化发展阶段,多种记帐方法并存无疑给通用会计软件的研制造成很大困难,制约着会计电算化的发展。因此,从数据处理的角度,探讨会计方法的统一,不仅是一个理论问题,更重要的是一个关系到会计电算化能否顺利开展的现实问题。
In our country’s accounting practice, the accounting method is divided into several specific methods based on double-entry accounting theory. The main methods are the debit and credit bookkeeping method and the increase and decrease accounting method. The theoretical community has discussed the unification of accounting methods, but no conclusion has been reached so far. The accounting system promulgated by the Ministry of Finance also allows different industries to adopt different accounting methods. Because different accounting methods have different account structures, accounting rules, and account balance calculation methods, the development of general accounting software is undoubtedly coexistent with various accounting methods. It caused great difficulties and restricted the development of accounting computerization. Therefore, from the perspective of data processing, the discussion of the unification of accounting methods is not only a theoretical issue but, more importantly, a practical issue related to the smooth development of accounting computerization.