预算会计运用权责发生制的研究

• 作 者: 全国预算会计研究会会计课题组 蒋宝康 谢桂芳 谢桂芳 王群山
• 出 处: 预算管理与会计
• 发表日期: 2003年02期
• 关键词: 权责发生制 预算会计 收付实现制 费用处理 会计政策变更 财政平衡 预算结余 核算基础 政府会计 应计制

权责发生制,即收入和费用的确认以权利是否已经形成和义务是否已经发生为标准。凡应归属本期的收益和费用,不论其款项是否收付,均作为本期收益和费用处理;反之,凡不应归属本期的收益和费用,不论其款项是否已在本期发生,均不作为本期收益和费用处理。我国的企业会计一直以权责发生制为会

The accrual basis, ie the recognition of income and expenses, is based on whether the right has been formed and whether the obligation has occurred. Where proceeds and expenses should be attributable to the current period, irrespective of whether the payment is received or not, it shall be treated as income and expenses for the current period; otherwise, any gains and expenses that should not be attributable to the current period, whether or not the amounts have been incurred in the current period, are Not as current income and expenses. China’s corporate accounting has always been based on the accrual system