按照现行会计制度规定:凡不能立即用现金或银行存款清偿而发生的债权债务,在会计核算中通过往来挂帐反映。在长期的计划经济条件下,由于忽视经济关系及权益的明晰划分,忽视对往来挂帐的“备查”及债权债务的清理,因而带来一系列管理上的问题。“清产核资”过程使这一问题暴露得更加充分。直接参加清查这项工作的广大财务人员无不认为,往来挂帐的清理,覆盖范围广,触及层次深,发生频数高,往来 In accordance with the provisions of the current accounting system: Where can not immediately cash or bank deposits arising from the claims and liabilities, in accounting by accounts linked to reflect. Under the long-term planned economy, a series of management problems have arisen due to the neglect of the clear division of economic relations and rights and interests and the neglect of the “standby inspection” and the clean-up of claims and debts. The process of “clearing assets” exposes the issue more fully. The majority of financial officers directly involved in the inventory of this work all think that the cleaning up of contacts linked to a wide range of access to deep, high frequency, contacts