中央财政金融学院王仲文、华青同志编写的《行政事业单位会计》(工人出版社1981年6月出版)中说:“资金收付记帐法存在的问题,首先是把全部会计科目固定划分为资金来源、资金运用、资金结存三大类,就不能设置和运用双重性质的往来科目,从而增加了会计科目的数量和帐务处理的手续”.对这一点我觉得值得商榷. 我认为资金收付记帐法能够设置和运用双重性质的往来科目. 借贷记帐法可以设置既是资金运用又是资金来源的双重性质的科目,这是它的一个优点.它之所 The “Accounting for Public Institutions” (commercial publishing house published in June 1981) edited by Comrade Wang Zhongwen and Comrade Hua Qing of the Central Financial Institute said: “The problem with the bookkeeping method for funds receipt and payment is that, first of all, it is a fixed division of all accounting titles. There are three types of funding sources, capital use, and capital balances. You cannot set up and use dual-subject accounts, thereby increasing the number of accounting titles and accounting procedures. I think this is worth discussing. I think that the funds received The billing method can set up and use the dual nature of the current account. The loan billing method can set up a dual-purpose subject that is both the use of funds and the source of funds. This is an advantage of it.