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权责发生制和收付实现制是我国传统的会计确认基本原则。随着新《企业会计准则》的实施,重置成本、可变现净值、现值及公允价值等计量属性运用于会计实践,权责发生制原则越来越多第暴露出其固有的局限性。本文分析了权责发生制的优势和劣势,阐述了现金流动制的理论依据及优势,提出采用现金流动制与权责发生制相融合的基础是会计确认基础的发展趋势。现金流动制作为权贵发生制的有益补充,在会计确认领城中的运用将成为必然。
Accrual basis of accrual and payment system is China’s traditional basic principles of accounting verification. With the implementation of the new Accounting Standards for Business Enterprises, measurement attributes such as replacement cost, net realizable value, present value and fair value are applied to accounting practices. The principle of accruals accrue more and more exposing their inherent limitations. This paper analyzes the advantages and disadvantages of the accrual basis, elaborates the theoretical basis and advantages of the cash flow system, and proposes that the basis of the integration of the accrual basis with the accrual basis of cash flow is the development trend of the basis of accounting accrual. The cash flow as a useful complement to the system of elite, in the accounting to confirm the use of the collar will become inevitable.