关于借贷记账法的运用●黎钟预算会计制度在记账方法的改革问题上，通过几年的探讨、论证，鉴于社会主义市场经济的确立与财经体制改革的深入，采用借贷记账法的主张，已基本统一起来了，但是改革记账方法确实有一定难度。现行的资金收付记账法，从１９６６年实行以来已有... On the use of debit and credit accounting ● Li Zhong budget accounting system in the accounting method of the issue of reform, through several years of discussion, feasibility studies, in view of the establishment of a socialist market economy and financial reform of the system, the use of debit and credit Advocacy, has basically unified, but the reform of accounting methods do have some difficulties. The current method of receipt and payment of funds, since its inception in 1966, has been ...