借货记帐法原理问题,是会计学的一个基本理论问题。国内外会计学者对这个问题的表述不尽相同,也都不尽理想。下面,就这个问题提出我们的看法。并对与此密切相关的一些问题进行探讨。一、借贷记帐法的基本原理要说明借贷记帐法原理,首先有必要揭示一下会计对象的一些特点。我们知道:会计的对象是企业再生产过程中的资金运动。按照辨证唯物主义的观点,矛盾是事物内部运动的根本原因,资金运动也不例外。我们认为:资金运动的内在矛盾不外有两类:一类是资金运用与资金来源的矛盾;另一类是资金增加与资金减少的矛盾。在这里,资金运用是指企业资金使用或分布的具体形式,包括资产(即企业所持有的财产、物资和债权等)和费用(即企业在一定会计期间所耗费的活劳动和物化劳动的货币表现);资金 The principle of borrowing the accounting method is a basic theoretical problem in accounting. Domestic and foreign accountants have different opinions on this issue, and they are all unsatisfactory. Let us put forward our opinion on this issue. And some closely related issues to be explored. First, the basic principles of debit and credit law To explain the principle of debit and credit law, first of all it is necessary to reveal some of the characteristics of accounting objects. We know that the object of accounting is the capital movement in the reproduction of an enterprise. According to dialectical materialism, contradictions are the root cause of the internal movement of things, and the movement of funds is no exception. We think there are only two types of internal contradictions in the movement of funds: one is the contradiction between the use of funds and the source of funds, and the other is the contradiction between the increase of funds and the reduction of capital. Here, the use of funds refers to the specific form of enterprise funds used or distributed, including assets (that is, the property owned by enterprises, supplies and claims, etc.) and costs (that is, the business spent in a certain accounting period of labor and physical labor in the currency Performance); funds