现金流量制会计不仅记录与某会计期间的现金收支有关的会计事项,也记录由销售所引起的人欠或欠人的现金流量。在现金流量制下,收入和费用的确认与否,取决于它们是否会引起企业未来现金的流入或流出。这显然与财务会计中的收入与费用的配比原则是有区别的。长期以来,西方财务会计对资产的计价和收益的确定,都是建立在权责发生制的会计基础之上的,但是这种局面已经受到了管理会计中所建立的现金流量制会计的挑战。这是由于权责发生制固有的局限性所引起的,它们是: The cash flow accounting records not only accounting events related to the cash receipts and payments for a given accounting period, but also the cash flows owed or owed to the person caused by the sales. In the cash flow system, the recognition of revenue and expenses depends on whether they will cause the company’s future cash inflows or outflows. This is obviously the difference between the principle of income and expense in financial accounting. For a long time, the accounting of the assets and the determination of the returns of the western financial accounting are all based on the accounting basis of the accrual basis, but this situation has been challenged by the cash flow accounting established in the management accounting. This is due to the inherent limitations of accruals, which are: