论文部分内容阅读
权责发生制和收付实现制是我国传统的会计确认基本原则被运用于不同的领域。但随着我国新《企业会计准则》的实施,会计信息质量要求(决策有用观)被明确列入基本准则,重置成本、可变现净值、现值及公允价值等计量属性探索性地运用于会计实践,权责发生制原则受到了越来越多的质疑。本文在对传统运用单一会计确认基础提出质疑的基础上,分析了现金流动制确认基础的理论依据及其优势,提出采用现金流动制与权责发生制相融合的基础是会计确认基础的发展趋势。现金流动制作为权责发生制的有益补充,在会计确认领城中的运用将成为必然。
Accrual basis of accruals and payment system is China’s traditional basic principles of accounting verification is applied to different areas. However, with the implementation of the new “Accounting Standards for Business Enterprises” in our country, the quality requirements for accounting information (useful concepts for decision-making) are explicitly included in the basic criteria. The measurement attributes such as replacement cost, net realizable value, present value and fair value are tentatively applied to Accounting practice, the accrual principle has been more and more questioned. Based on the traditional challenge of using the basis of single accounting confirmation, this paper analyzes the theoretical basis and advantages of cash flow basis, and proposes that the basis of cash flow basis and accrual basis is the development trend of accounting confirmation basis . Cash flow production as a useful complement to the accrual basis, the use of accounting to confirm the collar will become inevitable.