一.我国银行会计记帐方法发展和演变过程由于银行传入中国只有近百年的历史,因此,我国银行会计记帐方法发展的时间也是比较短暂的。我国最早采用借贷记帐法的银行是一九○八年(光绪三十四年)满清政府创办的大清银行。当时的会计记帐方法是仿照日本的“现金借贷分求法”。一九一一年辛亥革命以后,“大清银行”改组为“中 First, the development and evolution of the accounting method of bank accounting in our country As the bank has only introduced into China for nearly a hundred years, the time for the development of the accounting and accounting method in our country is relatively short. The first bank in our country to adopt the method of debit and credit was Daqing Bank, founded by Manchu government in 1908 (thirty-four years Guangxu). The method of accounting bookkeeping at that time was modeled on Japan’s “Law on Demand for Cash Borrowing and Lending.” After the 1911 Revolution, “Qing Bank” was reorganized into “China.”