会计是反映和监督经济过程的一种工具.在任何企业、事业单位或机关,只要有经济活动和财务收支,就要有记帐、算帐工作,为管理经济提供准确可靠的会计数据.因此,记帐是会计工作的基础.会计的记帐工作,主要是通过设置会计科目,采用记帐方法,编制会计凭证,设置帐簿等环节来完成的,其中采用科学的记帐方法是保证取得完整、正确的会计资料的一个重要手段.下面我们就来谈谈复式记帐法的问题. (一)复式记帐原理记帐方法是对经济业务的价值数量进行计算,反映和监督.随着经济活动内容的增多和经济关系的日益复杂,记帐方法也不断地发展 Accounting is a tool that reflects and supervises the economic process, and in any enterprise, institution or institution, as long as it has economic activities and financial revenues and expenditures, accounting and accounting work must be carried out to provide accurate and reliable accounting data for the management of the economy. Therefore, accounting is the basis of accounting work.Accounting accounting work, mainly through the establishment of accounting subjects, the use of accounting methods, the preparation of accounting documents, set up books and other links to complete, in which the use of scientific accounting method is to ensure To obtain complete and correct accounting information is an important means of the following we will talk about the issue of double-entry bookkeeping method (a) the principle of double-entry bookkeeping is the calculation of economic business value, reflection and supervision. As the content of economic activity increases and the economic relations become more and more complicated, the method of accounting has been continuously developed