試論借貸記賬法的缺陷及其改革

畢業(yè)論文

試論借貸記賬法的缺陷及其改革

摘　要：記賬方法是會(huì)計(jì)核算方法的.重要組成部分�，F(xiàn)代信息技術(shù)在會(huì)計(jì)中的應(yīng)用，從客觀上要求對(duì)記賬方法進(jìn)行改革。本文論述了借貸記賬法對(duì)會(huì)計(jì)核算的負(fù)面影響及其改革的必要性，闡述了“＋、－”記賬法的基本原理，提出了改革借貸記賬法的初步設(shè)想。
關(guān)鍵詞：借貸記賬法；缺陷；改革；“＋、－”記賬法

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

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