最近,我国一些企业开始实行“两套帐”的“双轨核算”。这在西方发达资本主义国家的会计活动中早已是常规,但对我国的会计管理来说却意义深刻。它是我国会计理论和会计实务的新突破,新起点。体现了我国经济体制改革的要求和会计管理发展的必然趋势,标志着会计工作向“管理型”的实质性转变,应该引起会计界的广泛关注和深入探讨。本文拟就此谈点不成熟的看法,以求教于大家。 Recently, some enterprises in our country started implementing the “two-track accounting” of “two sets of accounts.” This has long been a routine practice in the accounting activities of the developed capitalist countries in the West, but it is of profound significance to our country’s accounting management. It is a new breakthrough and a new starting point for China’s accounting theory and accounting practice. It embodies the requirements of our country’s economic system reform and the inevitable trend of the development of accounting management. It marks the substantive change of accounting work to “management type”, which should arouse widespread concern and in-depth discussion of accounting profession. This article is intended to talk about immature ideas to teach to everyone.