科目代码是会计电算化系统中最基本的代码.科目代码的设计直接影响会计电算系统的通用性、可操作性、可维护性。本文采用把会计科目与部门、工程等分离设计,通过对科目代码设置挂码的定使之动态组合的方式,满足了各级明细核算的需要.便于进行统计汇总.并最大限度地减少了代码的数量。 Account code is the most basic code in computerized accounting system.The design of code of account directly affects the universality, operability and maintainability of accounting computer system. In this paper, the accounting subjects and departments, engineering and other separation of design, through the subjects code set the code to make it dynamic combination of ways to meet the needs of the detailed accounting at all levels for statistical summary and to minimize the code quantity.