浅析权责发生制对会计信息的影响-论文.doc

目 录 摘 要 I Abstract II 第一章 权责发生制的相关理论知识 1 1.1权责发生制的定义 1 1.2采用权责发生制的必要性 1 1.3权责发生制的发展现状 3 第二章 权责发生制对会计信息的影响 4 2.1 权责发生制对会计信息的积极影响 4 2.2权责发生制对会计信息的负面影响 5 第三章 权责发生制对企业会计信息产生负面影响的原因 7 3.1权责发生制自身存在的缺陷 7 3.2权责发生制存在缺陷的原因 7 第四章 优化权责发生制的措施及其发展趋势 9 4.1 当前有关改善权责发生制的措施 9 4.2 权责发生制的发展趋势 10 结 论 13 参考文献（References） 14 致 谢 15 浅析权责发生制对会计信息的影响 摘 要 权责发生制，又称应计制，它是以应收应付作为标准来确定本期收入和支出以计算本期盈亏的会计处理基础。具体讲就是凡是当期已经实现的收入和已经发生或应当负担的费用，不论款项是否收付，都应作为当期的收入或费用处理。凡是不属于当期的收入和费用，即使款项已经在当期收付，也不应作为当期的收入和费用处理。权责发生制的核心是根据权责关系的实际发生和影响期间来确认企业的费用和收益。因此,它能较真实地反映企业的财务状况和经营成果。其优越性已得到世界各国的确认。在我国新颁发的《企业会计准则》和行业会计制度中, 将权责发生制作为一项基本原则,在销售收入，成本费用以及投资收益等方面予以运用。权责发生制是企业会计核算的一项基本假设，企业在核算利润，编制利润表时是以权责发生制为基础的。权责发生制是当代企业的做账依据，发挥了重要的作用，虽然其缺陷对财务会计有着一定的影响，但在财务会计中仍占主导地位，对企业会计信息有着深刻的影响。 关键字：权责发生制；会计信息；影响  A Study on the effect of accrual basis to accounting information Abstract Accrual, also known as the accrual, it is due to meet as a standard to determine the current income and expenditure to calculate the current accounting treatment of profit and loss basis.Specifically, those who have achieved the current period’s income and has occurred or shall bear the cost, regardless of whether the money collection and payment, shoud be as current income or expense processing; those who do not belong to current income and expense. Even if the money has been in the current collection and payment , should not be as current income and expense. In the accrual, we should firstly make sure the the exact time that the authority-and-responsibility relation happens and the period that it will affect, so that we can correctly make sure the income and expense which belong to the current period. Therefore, to some degree,accrual accounting can turely reflect the enterprise’s financial condition and operating results. Its superiority has been universally accepted.In China, in the recently issued accounting standard of enterprise and industry accounting system, the accrual basis has been recognized as a basic principle which will be used