权责发生制与收付实现制的区别--—【外文翻译】.docVIP

International Library of Critical Writings in Economics 3月15日，2004 权责发生制与收付实现制的区别 Anonymous 摘要：我国会计核算实行的两种方法分别是权责发生制与收付实现制。长期以来，权责发生制在保证会计信息的真实性方面具有重大的作用，其在会计核算中的地位已为人们所公认。然而，随着客观经济环境的发展变化，会计信息使用者的决策需求也出现了多样化的特征，如何有效地选择会计核算方法对企业经济信息进行记录则变得尤为重要。本文对两种核算原则进行比较，分析两者的优劣，提出将二者有效地融合，反映企业经营信息。 关键词：收付实现制；权责发生制；会计核算原则 前言 我们可以通过财务记录的方式来获取相关的专业性会计信息，但是前提还是得先确定好相应的会计确认基础，因为先确定好会计确认基础的话，接下来的会计记录才会更具科学性和客观性，才会更符合会计的本身目的。会计确认基础会计核算主体何时将本单位具体的经济业务记录为何种要素,准确、及时、有效的将信息提供给信息使用者[2]J. Cox, S. Ross, and M. Rubinstein. International Library of Critical Writings in Economics,143:461–495, 2002. [3]Philip Kotler.Marketing Management[M].Beijing.China Renmin University Press,2001.7 International Library of Critical Writings in Economics March 15th ,2004 The Difference Between Cash Basis And Accrual Accounting Anonymous Abstract: The implementation of two methods of accounting are accrual and cash basis. For a long time, accrual accounting information in ensuring the authenticity of a significant role, and its position in accounting has been recognized by the people. However, with the objective of economic development and changes in the environment, the decision-making needs of users of accounting information also appeared in a variety of features, how to choose accounting methods to record economic information on business, becomes particularly important. This article compares the two accounting principles to analyze the merits ofthe two, proposed to effectively integrate the two, reflecting the business information. Key words: cash basis; Accrual; Accounting principles Introduction：Keeping your financial records in order requires professional expertise, but theres nothing better than also knowing the basics of accounting so you can truly understand where you are situated as a business企业. If you are not an expert on this, it doesnt matter as long as you have a reliable team that can handle your requi