在财务会计业务工作中,经常要与赤字打交道.但目前不论是现行会计制度和教科书中,还是在各单位实际业务中,对赤字的理解及运用都存在一定的混乱现象,在填制凭证、登记帐簿和结计帐户余额方面有随心所欲的情况,该用赤字的地方不用,不该用的地方乱用.这种现象为什么能在比较科学而严密的会计理论和会计业务中存在呢?主要是对赤字的含义和运用缺乏统一的认识.有的甚至认为借方赤字就等于贷方蓝字,反之亦然.结果在制证、记帐时应该用赤字反映的往往从一方搬到另一方变成了蓝字,表面看帐还是平的,殊不知这一搬家经济含义就全然不同了.我认为会计理论工作者和会计实际工作者,都应该认真而严肃地对待赤字.从会计的发展及目前国际上公认的原则和做法 In the financial accounting work, it is often necessary to deal with deficits. However, at present, both in the current accounting system and textbooks, and in the actual operations of all units, there is a certain confusion in the understanding and application of deficits. There are arbitrary situations in registering account balances and closing account balances, which are not used in places where deficits are used, and where they should not be misused. Why does this phenomenon exist in more scientific and rigorous accounting theory and accounting business? There is a lack of a unified understanding of the meaning and use of deficits. Some even believe that the borrower’s deficit is equal to the blue word of the lender, and vice versa. The result changes from one party to the other, which should be reflected in deficits when making and accounting. The blue word, on the surface, is still flat, but everyone knows that the meaning of this moving economy is totally different. I think accounting theoreticians and accountants should both seriously and seriously deal with the deficit. From the development of accounting and the current international Recognized principles and practices