收付记帐法是我国传统的会计记帐方法。几百年来,屡经革新、创造,已使原来的单式记帐转为较科学的复式记帐。尽管目前世界上广泛采用借贷记帐法,但我国有相当一部分单位仍在使用收付记帐法。近年来,我国会计学界对收付记帐法发表了许多看法,进行了一些新的改革,以求适应各经济单位的会计核算和监督。本文试通过对各种收付记帐法的比较,甄别,探讨其共性和个性,供研究和应用收付记帐法的参考。 Accounting method is our traditional accounting method of accounting. For hundreds of years, repeated innovation and creation have turned the original single-type accounting into a more scientific double-typed accounting. Although the credit accounting method is widely used in the world, a considerable part of the units in our country are still using the payment method. In recent years, the accounting profession in our country has expressed many opinions on the receipt and payment method and conducted some new reforms in order to meet the accounting and supervision of various economic units. In this paper, we try to find out the commonness and individuality of various payment and accounting methods for the reference of researching and applying payment and receipt methods.