我们做了多年的会计工作,有时通过查账,看到一些企事业单位的会计档案。这些单位除材料账和商品账用的是活页式外,几平都用订本式。而这些订本帐有的只用了十分之一、二,最多的也不过一半,到年终大部分都换新帐。这不仅浪费了大量纸张和印刷费,也增加了会计档案量,在日常记帐中,由于帐本册数多,帐户分散,在一定程度上也影响记帐工作的效率。从一个单位来看,多用几本账,多花几十元钱,似无关紧要,如就全县、全省、全国算起来,浪费就可观了。我认为各主管部门应根据实际情况,按订本式和活页式的实际需要量进行定货、印刷,逐级 We have done many years of accounting work, and sometimes through the audit, see the accounting records of some enterprises and institutions. In addition to material units and commodity accounts used by these units are loose-leaf pages, a few are flat-style. And these books only account for only one-tenth, two, but also up to half, to the end of most of the new account. This not only wastes a lot of paper and printing costs, but also increases the amount of accounting files. In the daily bookkeeping, due to the large number of books, account dispersion, to a certain extent, also affect the efficiency of accounting work. From a unit point of view, with a few more accounts, spend tens of dollars more, it seems irrelevant, such as the county, the province, the country count, a waste of considerable. I think the competent departments should be based on the actual situation, according to the actual needs of the stapled and loose-leaf order, printing, step by step