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银广夏、安然事件等一系列会计造假案的曝光给会计行业带来各种质疑和批判,金融危机更将会计界推至风头浪尖。大量学者开始反思会计界错在哪里,最终得出结论,即会计大厦的根基——会计核算基础存在问题。之后众人的矛头指向了应计制,而进化了的收付实现制和现金流量会计开始引起人们的关注。本文对以现金为核心的会计确认基础的演变过程进行了梳理,并介绍了现金流的最新研究成果,得出双轨制会计的发展趋势。
The exposure of a series of accounting fraud cases such as Silver Spring, Enron Incident and so on brought a variety of challenges and criticisms to the accounting profession. The financial crisis pushed the accounting profession to the frontier. A large number of scholars began to reflect on the wrong accounting profession, and finally concluded that the foundation of the accounting building - there are problems accounting basis. Afterwards, everyone pointed at the accruals, and the evolved receipts and payments and cash flow accounting started to attract people’s attention. This paper reviews the evolution of the basis of accounting verification based on cash, introduces the latest research results of cash flow, and draws the development trend of dual-track accounting.