《交通财会》 1989年12月刊载了张恩众“试论会计学理论和记帐方法的统一和改革”的文章(以下简称张文)本人悉心拜读后,颇受教益,但对张文所论部分观点,提出商榷意见: 一、对改革借贷,统一用收付为记帐符号的意见 张文在“(借贷)实际上它是把借代表付,把贷代表收进行记帐……” “Traffic Accounting” published in December 1989, Zhang Enzhong “on the accounting theory and accounting method of unification and reform,” the article (hereinafter referred to as Zhang Wen) after I carefully read, quite a lesson, but Zhang Wenzhong On some points of view, put forward opinions: First, the reform of lending, unification with the receipt and disbursement of the views of Zhang Wen "(borrowing) In fact, it is to borrow representatives to pay,