中文摘要：

通过探讨会计科目代码的分组码体系之优缺点,提出了不定长多级会计科目代码的新体系。在新体系中既保持了国家对一级科目代码的默认规定,又保持了原有科目代码的基础算法的排序规则,从而保持了账务处理核心算法的稳定性,降低了新体系的研发费用,同时有效地增大了科目代码的编码范围,降低了科目代码录入的误码率。

英文摘要：

Centering on the advantages and disadvantages of the book code system,this essay presents a new system for multiple indefinite accounting book codes. The innovative system not only sticks to the national standard and requirement on the first-level code system,but also follows the original order of basic algorithm of the subject,which maintains the stability of core algorithm in accounting treatment,reduces the expenses for its research and development,and at the same time,widens the coding scope for the accounting subject and reduces the probability of errors in the registration system.