新中国建立之后相当长的 一段时期,我国实行高度集中 的财务管理体制,会计核算上 虽然都实行经济核算制,但由 于财务管理的集中统一,这个 时期的会计工作完全采用传统 的财务会计程序。对企业经营 活动中的经济业务亦称会计事 项运用复式记帐原理,按规定 的记帐程序,从原始凭证 For a long time since the founding of New China, China adopted a highly centralized financial management system. Although the accounting system has adopted an economic accounting system, due to the centralized management of finance and accounting, the accounting work in this period totally adopts the traditional financial accounting procedures. On the business activities of the economy business also known as accounting matters using double entry principle, according to the provisions of the accounting procedures, from the original document