记帐方法是会计核算的基本方法之一。我国目前是多种记帐方法并存,借贷记帐法与增减记帐法占主导地位。前者是从国外引进的,为国际所通用:后者是我国所独创,曾广为推行。两种记帐方法,虽各具所长,但也各有其短。借贷记帐法由于“借”与“贷”的记帐符号不能直接反映经济活动的增减实际内容,令人费解。增减记帐法虽易学易懂,但不能达到国内规范化和国际通用化。因此,引起了会计界长期的借贷与增减之争。为了实现记帐方法的规范化和国际通用化,达到统一记帐方法的目的,现将1980年我们提出的设想,并在江西景德镇市部分单位和合资企业及一些 Accounting method is one of the basic accounting methods. At present, our country is the coexistence of a variety of accounting methods, the debit and credit accounting method and the accounting method of accounting for change dominates. The former is imported from abroad and is commonly used internationally. The latter is unique to our country and was widely promoted. Although the two accounting methods, but also have their own short. The method of borrowing and borrowing accounting is difficult to understand because the sign of “borrowing” and “borrowing” can not directly reflect the actual content of economic activities. Although the increase or decrease accounting method is easy to learn, but can not achieve domestic standardization and international universalization. As a result, long-term accounting led to the debt and the controversy. In order to achieve the standardization of accounting methods and international universalization, to achieve the purpose of a unified accounting method, we will present the idea of ​​1980 and in some units and joint ventures in Jingdezhen City, Jiangxi Province and some