论文部分内容阅读
一、实行权责发生制的必要性我国自建国以来,在财政总预算会计和行政事业单位会计中在总体上一直实行收付实现制的收支确认原则。1988年9月发布的《事业行政单位预算会计制度》中规定:“事业行政单位的会计核算一般实行‘收付实现制’。简单的成本费用核算的会计事项,可用‘权责发生制’”。1997年5月发布的《事业单位会计准则(试行)》中规定:“会计核算一般采用收付实现制,但经营性收支业务核算可采用权责发生制。”可见,会
I. The Necessity of Implementing Accrual Basis Since the founding of our country, our country has always implemented the principle of revenue and expenditure confirmation in the overall fiscal budget accounting and administrative institution accounting as a whole. In September 1988, the Budget Accounting System for Business Administrative Units stipulated: “The accounting practice of business administrative units generally implements the system of cash receipts and payments.” Simple accounting matters for cost accounting can be calculated using the accrual basis. “. Issued in May 1997 ”Accounting Standards for Institutions (Trial)“ states: ”Accounting generally adopt the cash basis, but operating revenue and expenditure accounting can use the accrual basis.“ ”It can be seen, will