权责发生制，亦称应收应付制。在会计核算中，它是以经济的权益和责任的发生即应收应付为计算标准来确定本期收益和费用的一种账务处理制度。权责发生制是与收付实现制相对应的一个概念，前者的核算手续比后者较为繁琐，但更公允合理。企业会计都采用权责发生制，村集体财务会 Accrual system, also known as receivables and payables system. In accounting, it is a kind of accounting treatment system that determines the current income and expenses according to the occurrence of economic rights and obligations, that is, the receivables and payables as the calculation standard. The system of accruals is a concept corresponding to the actual payment system. The former is more complicated than the latter, but more fair and reasonable. Business accounting adopts accrual system, the village collective finance