试论借贷记账法的缺陷及其改革
2017-10-07 06:05
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试论借贷记账法的缺陷及其改革
摘 要：记账方法是会计核算方法的重要组成部分。现代信息技术在会计中的应用，从客观上要求对记账方法进行改革。本文论述了借贷记账法对会计核算的负面影响及其改革的必要性，阐述了“＋、－”记账法的基本原理，提出了改革借贷记账法的初步设想。
关键词：借贷记账法；缺陷；改革；“＋、－”记账法
The Discussion of Debit and Credit Bookkeeping’s Limitation and Innovation
Abstract:The methods of keeping accounts is an important component of accounting methods. Application of modern information technology in the accounting,which requires us to innovate upon methods of keeping accounts. This paper discusses the negative influence of accounting thrown by debit and credit bookkeeping, and the reforming necessity of debit and credit. It expatiates the fundamental principle of “+,－”bookkeeping, and brings forward the primary assumption of reforming debit and credit bookkeeping.
Keywords: debit and credit bookkeeping; limitation; Innovation; “+,－”bookkeeping
