新观点、新思想的出现,总是引起人们的浓厚兴趣和极大关注。三维会计,这个新的会计思维方式的提出,自然也引起了会计界的浓厚兴趣。 一、关于三维会计 有观点提出,现行会计框架主要存在五个方面的缺陷:一是权责发生制会计和现金流量制会计不统一。表现为有资产负债表要素和利润表要素,没有现金流量制会计要素,即没有三维会计要素;有权责发生制会计账户,没有现金流量制会计账户;权责发生制会计记录是正式和规范的,现金流量制会计记录是非正式和不规范的;权责发生制会计和现金流量制会计人为分为两个阶段等。二是先编制利润表和资产负债表,后编制现金流量表,与会计思维方式的先易后难和会计操作程序相违背,因为现金流 The emergence of new ideas and new ideas always arouses people’s great interest and great attention. Three-dimensional accounting, the new way of thinking of accounting put forward naturally attracted a keen interest in the accounting profession. First, on the three-dimensional accounting point of view, the existing accounting framework there are five main flaws: First, accrual-based accounting and cash flow accounting is not uniform. There are no elements of the cash flow accounting system, that is, there is no three-dimensional accounting elements; the right to accrual accounting system, there is no cash flow accounting system; accrual accounting system is formal and norms The cash flow accounting records are informal and non-standard; accrual accounting and cash flow accounting system is divided into two stages. Second is the preparation of income statements and balance sheets, the preparation of cash flow statements, accounting and accounting methods of accounting before the difficult and accounting procedures contrary to the operation, because the cash flow