在会计核算方法中,复式记帐是最能体现会计核算特点和科学性的一种方法,而采用什么样的复式记帐方法,又是会计核算中的关键。作为国民经济的枢纽——银行,采用什么样的记帐方法就显得十分重要了。目前,我国银行系统采用的复式记帐法有两种,即农业银行、工商银行、建设银行采用的是资金收付记帐法,中国银行、文通银行采用的是借贷记帐法。人民银行自今年七月一日起也开始采用借贷记帐 In the accounting method, double accounting is the most embodies the characteristics of accounting and scientific method, and what kind of duplex accounting method, accounting is the key. As a hub for the national economy - the bank, what kind of billing method is very important. At present, there are two types of double entry accounting methods adopted by China’s banking system: Agricultural Bank of China, Industrial and Commercial Bank of China and China Construction Bank adopt the fund collection and payment method. Bank of China and Wen Tong Bank adopt the method of debit and credit. People’s Bank of China has also started borrowing and lending since July 1 this year