在党委统一领导下,各项经费由事业部门和财务部门共同管理,我们称为“双轨制”管理。核算既是管理的组成部分又服务于管理。从目前实际情况看,“两家管”、“一家算”状况不能完全满足管理需要,客观上要求事业部门在财务部门按规定进行。法定”核算的同时,各事业部门应设立一定的帐簿体系,采用一定的方法,辅助核算各分项事业经费收支,以核算上的“双轨制”适应管理上的“双轨制”。由此,笔者建议在军以下部队事业部门采用“单式记帐法”。理由如下:首先,财务部门报告的收支只是一个总括指标,所能满足的是综合理财的需要。与此对应,还应有明细指标,以提供详细的数据资料为管理服务。其次,财务部门提供数据 Under the unified leadership of the party committees, all funds are jointly managed by the business departments and the financial departments, which we call “double-track system” management. Accounting is both an integral part of management and service management. Judging from the actual situation at present, the “two management” and “one accounting” conditions can not fully meet the management needs and objectively require the business departments to make provisions in the financial department. Legal “accounting at the same time, each business sector should establish a certain system of books, using a certain method to assist in the accounting of the revenue and expenditure of various branches to accounting on the” dual system “to adapt to the management of” dual system. “Thus, The author suggests that the ”military monopoly accounting method" should be adopted in the military units under the army for the following reasons: Firstly, the financial department’s reported receipts and expenditures are only a general indicator that can satisfy the need of comprehensive financial management. Correspondingly, there should also be Detailed indicators to provide detailed data for management services. Second, the financial sector to provide data