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权责发生制(accrualbasis)和收付实现制(cashbasis)是目前我国会计核算的两大基础,针对两种不同核算方式的特点,二者分别适应不同类型企业、单位的财务核算。虽然收付实现制的起源早于权责发生制,但是应用权责发生制是会计理论和方法向前发展的一个重要符号,并且权责发生制在一定程度上弥补了传统的收付实现制核算的不足之处。本文主要讲述了权责发生制的具体含义,在行政单位运用权责发生制会计核算方法的合理之处以及在实际会计核算中行政单位如何合理运用权责发生制。
Accrualbasis and cashbasis are the two major bases of accounting in our country at present. According to the characteristics of two different accounting methods, the two are adapted to the financial accounting of different types of enterprises and units respectively. Although the origin of payment system is earlier than that of accrual system, the accrual system is an important symbol of accounting theory and method. And accrual system makes up for the traditional payment system Accounting deficiencies. This article mainly describes the specific meaning of the accrual basis, the reasonableness of applying accounting accrual basis in the administrative units, and how to make proper use of accrual basis in the actual accounting.