我国现行会计制度规定:商品销售入帐时间应以发出商品收到货款的时间或者转移商品取得收取货款权利的时间为依据。这一规定在高度集中的计划经济模式下,为企业正确核算经营成果起到了积极的作用。但随着我国经济体制改革的不断深入和商品经济的发展,以取得收取货款权利的时间作为销售实现的标志,越来越明显地暴露出自身存在的问题。笔者认为它在理论上依据不足,在实践中弊端甚多,值得商榷。 The current accounting system in China stipulates that the time of entry of goods sales shall be based on the time when the goods are received for payment or the time when the transfer of goods acquires the right to receive payment. This regulation has played a positive role in the correct accounting of business results in a highly centralized planning economy. However, with the continuous deepening of China’s economic system reform and the development of the commodity economy, the time to obtain the right to receive payment as a sign of sales has increasingly exposed its own problems. The author believes that it is theoretically based on insufficiency and that there are many drawbacks in practice and it is debatable.