《财务与会计》1988年第12期刊登了鄂萌等写的“新技术产业企业会计核算体系改革的尝试”一文,(下简称鄂文),它对于解决多产权、跨行业的会计核算问题作了初步尝试,有利于试验区各项配套措施的建立和健全,在一定程度上使会计作为一个信息系统及管理工具的职能得到发挥。笔者觉得鄂文提出的会计核算模式若能在以下二个方面加以改进,将更加成熟、完善。一、“折旧”问题。笔者认为对于试验区的新技术企业的固定资产折旧核算借鉴西方会计、合资会计的固定资产折旧核算办法是可行的。但既然折旧实施单循环核算,那么用来反映由于固定资产的有形或无形损耗而转移的价值用“累计折旧”科目加以核算和监督更为妥当。“累计折旧”科目的贷方余额用来抵 “Finance and accounting” in 1988 the twelfth published E Meng written “new technology industry enterprise accounting system reform attempt ” article (hereinafter referred to as Ewen), it is to solve the multi-property rights, cross-sectoral accounting Accounting issues made a preliminary attempt to help test the establishment of various ancillary measures and sound, to a certain extent, accounting as an information system and management tools to be played. I think E-man proposed accounting mode if the following two aspects to be improved, will be more mature and perfect. First, “depreciation ” problem. The author thinks that it is feasible for the depreciation accounting method of fixed assets of joint venture accounting to learn from the accounting of the western countries for the fixed assets depreciation of new technology enterprises in the pilot area. However, since depreciation is implemented in a single cycle, it is more appropriate to reflect the value transferred as a result of the tangible or intangible loss of fixed assets from the “accumulated depreciation” account. “Accumulated Depreciation ” credits credit balance used to offset