“三位一体”核算,把责任会计、厂内银行和财务会计有机结合起来,既发挥各自的特点,又形成三者不可分割的内在联系,旨在改变传统会计核算,促进企业会计改革,建立新的会计核算体系。 现就运用“三位一体”核算提出一些问题,供同行研究和探讨。 一、运用“三位一体”核算,促进财务会计工作四个基本转变 The “trinity” accounting combines organically responsible accounting, in-plant banking, and financial accounting. It not only exerts its own characteristics, but also forms an inseparable internal link between the three. It aims to change the traditional accounting, promote the accounting reform of enterprises, and establish new ones. Accounting system. Now we use the “trinity” accounting to raise some questions for peer research and discussion. First, the use of “trinity” accounting to promote the four basic changes in financial accounting