会计工作是企业的重要任务之一。为了提升企业会计工作的规范性,需要根据企业发展的实际需求,不断调整会计准则。收付实现制作为会计准则中的一项重要规定内容,其在会计实务中的应用会对企业的发展产生一定影响。本文从收付实现制的概念入手,对会计实务中收付实现制的应用进行分析和研究。 Accounting is one of the important tasks of the enterprise. In order to enhance the standardization of enterprise accounting work, it is necessary to constantly adjust the accounting standards according to the actual needs of the enterprise development. The production of cash receipts and payments as an important part of the accounting standards, its application in accounting practices will have an impact on the development of enterprises. This article starts with the concept of cash receipt and payment system, analyzes and studies the application of cash receipt and payment system in accounting practice.