我国农村会计工作,由于历史原因,曾采用简易收付、现金收付、钱物收付、增减等多种记帐方法,随着商品经济的发展,对外交往增多,借贷记帐法也在采用.尽管1978年全国农村社队实行会计制度改革,推行钱物收付记帐法,但也还有部分社队仍采用现金收付或借贷法记帐,乡镇企业则基本采用增减记帐法.由于实际采用过的记帐方法多,加之农村会计人员大都未受过专门训练,缺乏系统会计理论学习,只钻某一记帐方法,而对其它记帐方法 In our country’s rural accounting work, due to historical reasons, various accounting methods such as simple receipt and payment, cash receipt and payment, receipt and payment of money and goods, increase and decrease have been adopted. With the development of commodity economy, foreign exchanges have increased, and loan and credit accounting methods have also been used. Adopted. Although the National Rural Socialist Party implemented the reform of the accounting system in 1978 and implemented the billing and receipt of goods and materials, there are still some social groups that still use cash receipts and payments or lending methods. Township and village enterprises basically use increase or decrease accounting. Actually due to the fact that many accounting methods have been used in practice, coupled with the fact that most of the rural accounting personnel have not received any special training and lack of systematic accounting theory, only one accounting method has been drilled and other accounting methods have been adopted.