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现行的记帐程序已不适应当前经济形势的要求.其不足之处主要表现在各种记帐凭证多,每3～5天整理、汇总一次,登记一次总帐,月终加结各帐户的发生额和余额,然后试算平衡,编制会计报表.这一系列的工作量相当繁重,特别是会计人员配备不足的中小型企业尤为突出.由于这一整套帐务处理程序过烦,无异捆住了会计人员的手脚,使他们难以参与企业决策和预测等管理活动.针对这一现状,在电算系统尚未普及的条件下,现行记帐程序必须进行大胆改革.
The current billing procedures are no longer compatible with the current economic situation. The inadequacies are mainly manifested in various billing vouchers, which are collated and summarized once every 3 to 5 days. Once the general ledger is registered, the accounts are added at the end of each month. Amounts and balances are calculated, then trial balance is calculated, and accounting statements are prepared. This series of work is rather burdensome. In particular, small and medium-sized enterprises with inadequate accounting staff are particularly prominent. Due to the annoyance of the entire accounting process, there is no binding. The accounting personnel’s hands and feet were occupied, making it difficult for them to participate in corporate decision-making and forecasting and other management activities. In view of this situation, the current accounting procedures must be reformed boldly under the condition that the computer system is not yet universal.