201603310248-许嘉琳-权责发生制与收付实现制比较研究 (1).pdfVIP

权责发生制与收付实现制比较研究 摘 要 权责发生制和收付实现制是我国会计核算的两种记账基础。企业通常来说， 是采用权责发生制来进行会计核算的，从而确认会计和会计的计量，以及编辑企 业所需要的财务报告。我国对于会计制度方面的改革，也作出了相应的调整，将 权责发生制与收付实现制之间衔接起来，但又保持适度的分离，达到共同完善政 府会计体系的目的。 本文运用文献分析的方法，通过搜集关于权责发生制和收付实现制的文献资 料，从理论和事实两个方面提供了有效的证明，并对此进行了较为全面的概述。 同时，本文还采用了比较分析的方法，从各个不同的角度以及二者的利弊进行了 较为全面的分析，系统地研究了它们之间存在的区别和联系，从而确保会计信息 和会计核算的准确性和真实性。分别比较国内外对二者的发展与调整，总结权责 发生制与收付实现制的共同特点，以及长期发展对企业的影响。 关键词：权责发生制；收付实现制；会计核算 I A comparative Study of Accrual Basis and Cash Basis Abstract Accrual basis and cash basis are two kinds of accounting basis in China. Generally speaking, an enterprise adopts the accrual basis to carry out accounting, so as to confirm the accounting and accounting measurement, and edit the financial report required by the enterprise. China has also made corresponding adjustments to the reform of the accounting system, linking up the accrual system and the cash basis system, but maintaining a proper separation to achieve the goal of jointly improving the government accounting system. This paper uses the method of literature analysis, through the collection of documents on accrual basis and cash basis, provides effective proof from two aspects of theory and fact, and gives a comprehensive overview of this. At the same time, this paper also uses the method of comparative analysis, from different angles and the advantages and disadvantages of the two, a more comprehensive analysis, a systematic study of the differences and links between them, so as to ensure the accuracy and authenticity of accounting information and accounting. This paper compares the development and adjustment of them at home and abroad, summarizes the common characteristic