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会计确认是会计理论的重要内容,它与会计记录、会计计量、会计报告一起构成现行会计模式的主体框架。会计确认的内容是多元复杂的,而会计确认时间界定又是其中核心层次。国际会计公认的会计确认时间界定有两个:现金基础(收付实现制)和应计基础(权责发生制)。笔者认为,两种会计确认时间基础各有利弊,集二者之优的双重复合确认是我国企业会计制度的合理选择。
Accounting confirmation is an important part of accounting theory. It forms the main framework of the current accounting mode together with accounting records, accounting measurement and accounting reports. The content of accounting verification is complex and complicated, and the definition of accounting confirmation time is one of the core levels. There are two defined periods for accounting recognition recognized by international accounting: cash basis (cash basis) and accrual basis (accrual basis). The author believes that the two accounting basis for the recognition of the pros and cons of each have the merits of the two sets of double recognition of the two is a reasonable choice of China’s accounting system.