我国会计核算组织程序改革初探

我国多年来一直使用记账凭证汇总表核算程序，但随着企业业务量的增大和会计软件的普及，该程序已经愈来愈不适应计算机业务流程，也与国际惯例相去甚远。本文通过对该程序的比较分析，建议我国采用国际惯例，改用日记流水账和特种日记账做日常分录；取消记账凭证，采用应付凭单制等控制方法；并期待管理者素质的提高，逐步改由企业自行设计核算程序和具体会计制度。

On the Reform of Our Accounting Cycle

The traditional steps in accounting cycle is out-of-date. The rules of recording transactions and events should be changed because the accounting soft wares are very popular in China today. We need a more effective measure to substitute the old ones. I suppose a group of journals and the Voucher System are the optimum choice. But the management philosophy is the major barrier,I think. In this aspect, we still have a long way to go.