我国目前的会计科目级次结构是以一级科目为核心的自上而下的科目级次结构。这种科目级次结构有利于在统一的一级科目基础上,由各企业根据自己的资金运动特点设置相应级次和数量的明细科目。这种科目级次结构是在长期手工核算方式下形成的,广大财会人员早已习以为常。但这种结构与计算机处理信息的原则大相庭径。笔者在教学和指导企事业单位开 The present level of account structure in our country is a top-down subject-level structure with the first-level subjects as the core. This subject level structure is conducive to a unified level based on subjects by the enterprises according to their own characteristics of capital movements to set the appropriate level and number of subjects. This subject level structure is formed in the long-term manual accounting, the majority of accounting staff have long accustomed to. However, this kind of structure is quite different from the principle of computer processing information. The author in teaching and guidance enterprises and institutions to open