借贷记账法的运用周平浓，罗稚珍根据财政部１９９５年印发的预算会计改革文件（征求意见稿），各级人民政府财政会计、事业行政单位会计的记帐方法都将采用借贷记帐法。这是预算会计核算方法的重大改革。我们在学习几个文件的基础上，将借贷记帐法在预算会计核算中的具体... According to the Budget Accounting Reform Document issued by the Ministry of Finance in 1995 (draft for soliciting opinions), the accounting methods of financial accounting and business administrative units of people’s governments at all levels will adopt the method of debit and credit accounting. This is a major reform of the budget accounting method. We are learning a few documents based on the borrowing and accounting method in the budget accounting specific ...