记账方法是会计核算的基本内容之一，是完成会计核算任务的基本手段。建国以来预算会计记账方法的变革都与当时的社会政治经济环境变化和人们的思想观念紧密相连，备受人们关注。本文拟对建国以来预算会计记账方法的确立和变革过程做一历史回顾。　一、建国初期记账方法的确立 Accounting method is one of the basic accounting accounting, basic accounting instruments to complete the task. Since the founding of the People’s Republic of China, the changes in the methods of accounting and accounting have been closely linked with the changes of social, political and economic conditions at that time and people’s ideas and attitudes, attracting much attention. This article intends to make a historical review of the process of establishing and reforming the accounting bookkeeping method since the founding of the People’s Republic of China. First, the founding of the early accounting method established