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权责发生制与现金收付制是经济核算中两大确认基础。在信用经济中为了反映经济体完整的经济资源状况,前者取代后者有其必然原因。目前无论是微观企业核算还是宏观国民核算,权责发生制都取得了主导地位。而在财政核算中,由于现代政府形成的历史原因与运营特点决定了现金收付制具有相对的优点,因此现金收付制一度在财政核算中占有主流地位。然而,发达国家政府营运透明化、效率化改革,经济全球化中财政风险的测算与控制以及宏观经济理论与公共经济理论的发展需要,终于为权责发生制在财政核算中的实行提供了理论与实践动力,现金收付制不得不从其传统领地后退。
Accrual basis and cash basis is the two major confirmation of economic accounting. In the credit economy, in order to reflect the complete economic resources of the economy, the former has the inevitable cause of replacing the latter. At present, both micro-enterprise accounting or macro-national accounting, accrual accrual have achieved dominance. In the financial accounting, due to the formation of the modern government history and operational characteristics of the cash payment system determines the relative merits, so the cash system once accounted for in the mainstream financial accounting. However, the transparency of government operations in developed countries, the reform of efficiency, the measurement and control of financial risks in the economic globalization and the development of macroeconomic and public economic theories have finally provided the theory for the implementation of accrual basis in financial accounting With practical motivation, the cash basis had to retreat from its traditional territory.