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一、权责发生制会计固有的局限性及其对我国会计的影响长期以来,西方财务会计对资产的计价和收益的确定,都是建立在权责发生制的会计基础之上的,但目前这一会计基础正面临着严峻的挑战。这是由于权责发生制会计固有的局限性引起的。它们是: 1.建立权责发生制的基础是费用和收入配比原则。这一原则使得净利计算具有一定的主观随意性,因为,为了做到费用与收入的配比,会计人员必须依据费用与收入的因果关系,将费用摊配到不同的会计期间,但费用与收入的因果关系并不总是很明确,所
First, the inherent limitations of accrual accounting and its impact on China’s accounting For a long time, Western financial accounting for the valuation of assets and the determination of earnings are based on accrual basis of accounting, but at present This accounting basis is facing a serious challenge. This is due to the inherent limitations of accrual accounting. They are: 1. The basis for establishing an accrual basis is the principle of cost and income matching. This principle makes the calculation of net profit has a certain subjective and arbitrary, because, in order to do the cost and income ratio, accountants must be in accordance with the causal relationship between costs and income, the cost is spread to different accounting periods, but the cost and income The causal relationship is not always clear