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1996年财政部、农业部联合颁布的《村合作经济组织会计制度 (试行 )》中规定的“内部往来”会计科目，是增减记账法改为借贷记账法后保留下来的一个科目。设立本科目有以下三方面的弊端： 一、借贷关系不明确 本科目借贷关系不明确，是一个资产与负债共存的混合型科目
The “internal exchange” of accounting subjects stipulated in the Accounting System for Village Cooperative Economic Organizations (Trial Implementation) jointly promulgated by the Ministry of Finance and the Ministry of Agriculture in 1996 is an account retained after the bookkeeping method was changed to debit and credit accounting. The establishment of this subject has the following three drawbacks: First, the relationship between the loan is not clear The relationship between the loan is not clear, is a mixed asset and liability subjects