按照《会计法》及《会计基础工作规范》的规定,会计记录发生了错误不得涂改、刮擦、挖补或用退色药水更改字迹,须用正确的方法予以更正。划线更正是更正错误的正确方法之一,它是在错误的文字和数字上划一道红线以示错误,在错误的文字和数字上写正确的文字和数字,再加盖一个更正人的名章以示对此负责的一种更正方法。为了规范会计错误的更正,本文试就划线更正法的适用范围、运用及操作谈点看法。一、划线更正法的适用范围根据上述划线更正法的定义,我们可以知道,按错误的表现形式,它既适用于文字记录的错误,又适用于数字记录的错误;按错误的载体分,它既适用于会计凭证上的记录错误,也适用于会计账簿 In accordance with the “Accounting Law” and “Basic Accounting Standards” requirements, the accounting records of an error occurred shall not be altered, scraping, digging or fading with fading chemicals, must correct it with the correct method. One of the correct ways to correct a mistake is to overline it by drawing a red line on the wrong words and numbers to show the mistake, writing the correct words and numbers on the wrong words and numbers, and adding a corrected person’s name The chapter shows a method of correcting what is responsible for it. In order to regulate the correction of accounting errors, this paper tries to talk about the scope, application and operation of the crossed correction law. First, the scope of application of crossed correction According to the above definition of crossed correction, we can know, according to the wrong form of expression, it applies to both the error of the word record, but also for digital recording errors; according to the wrong carrier points , It applies to both accounting records on the record errors, but also for accounting books