商业部从去年以来,发动群众,开展调查研究,对增减记帐法实行情况进行了总结,并写出了《实行增减记帐法的初步总结》稿。初稿写出后,于去年12月份在全国商业财会工作会议上进行了讨论,经过修改后,今年3月29日发出贯彻《实行增减记帐法的初步总结》的通知,决定在商业部系统继续实行增减记帐法,要求各地商业部门:第一,组织全体财会人员认真学习讨论,弄清有关理论问题和方法问题,提高思想认识水平。今后,有关增减记帐法的理论和实践,应当作为考核财会人员和评定财会人员技术职称的重要内容。第二,总结中针对当前存在的问题提出的改进意见,例如:会计科目的设置、分类、排列,’试算平衡方法,会计分录列示,复杂经济业务的处理等,都应当作为现行会计制度的组成部分,认真贯彻执行。各地现行做法与上述规定不一 Since last year, the Ministry of Commerce mobilized the masses to carry out investigations and studies, summarized the implementation of the Law on Increase and Decrease, and wrote a draft of “Preliminary Summary on the Implementation of the Law of Increase, Decrease and Adjustment.” After the first draft was drafted, it was discussed in the National Business Conference on Commercial Finance in December last year. After the revision, the circular on March 29 this year issued a circular calling for the implementation of the Preliminary Summary of Increasing and Decreasing Accounting Methods, Continue to implement the accounting method of increase and decrease, requiring commercial departments in all localities to: First, organize all accounting personnel to conscientiously study and discuss, clarify the relevant theoretical issues and methodological issues, and raise the level of ideological understanding. From now on, the theory and practice of increasing and decreasing accounting method should be regarded as an important part of the appraisal of accounting personnel and the appraisal of the technical titles of accounting personnel. Second, the suggestions made in the summary of the existing problems such as the setting, classification and arrangement of accounting subjects, the method of trial and balance, the listing of accounting entries, the handling of complex economic operations, etc. should all be regarded as current accounting System of components, conscientiously implement. The prevailing local practices differ from the above