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1989年,笔者曾写《正负记账法初探》一文(见1989年第5期《财务与会计》),探讨直接用正负数记账的问题文章发表后意见反映不一,总括起来不外乎两种意见:有人认为这一方法可行,最低限度应在理论上进行研究有人认为此法没有什么新意,只是改变记账符号而已,把“借贷”改成了“正负”如今20多年过去了,笔者在不断的学习过程中,仍经常思考这个问题,现将拙见与大家交流分享,期与广大的会计同行、理论工作者共同探讨。
In 1989, the author once wrote a study of the “positive and negative bookkeeping method” (see No. 5 of 1989, “Finance and Accounting”) to explore the direct use of positive and negative accounting issues after the publication of opinions disagreement, summed up not There are two different opinions: Some people think that this method is feasible, and at least it should be studied in theory. Some people think that this law has nothing new but only changes the sign of accounting and changes “borrowing” into “positive and negative” Now more than 20 years later, the author in the continuous learning process, often thinking about this issue, now humble opinion to share with you, with the majority of accounting colleagues, theoretical workers to discuss.