—浅议权责发生制与收付实现制对会计信息的影响.docVIP

浅议权责发生制与收付实现制对会计信息的影响 内容提要：长期以来，权责发生制在会计核算中的地位已为人们所公认，并已成为财务会计的原则之一。然而，随着客观经济环境的发展变化，会计信息使用者的决策需求也出现了多样化的特征，许多被历史尘封的会计理论与方法，又为人们所审视，收付实现制的重新被提出，就是一例。 权责发生制与收付实现制，因其成为会计核算的基础性选择而为人们所熟识。就其本质而言，两者作为本期收入与本期费用的确认标准，是一项会计核算的基本原则或是假设。并且，通过配比原则的运用，可以产生不同的收益结果。从这层意义上讲，会计基础选择不仅仅是会计政策选择的技术问题，更是涉及到了以收益为基础的财富分配问题。因此，权责发生制与收付实现制的选择，对会计核算而付言举足轻重。 关键词：权责发生制 收付实现制 会计 核算 On the accrual and cash basis of accounting information Lijie Jiang Content summary：For a long time, accrual accounting in the position of people has been recognized and has become one of the principles of financial accounting.However, with the objective of economic development and changes in the environment, the decision-making needs of users of accounting information also appeared in a variety of features, many of the dust of history of accounting theory and methods, but also look for the people, cash basis has been proposed re- , is one example. Accrual and cash basis, because a basic accounting choices are familiar to people.By their very nature, both as a current income and current expenses of the recognition criteria is a basic accounting principles, or assumptions.And, through the use of the matching principle, can produce different income results.Sense, this layer, select the accounting basis of accounting policy choice is not just technical issues, but also in terms of revenue related to the distribution of wealth based.Therefore, the accrual and cash basis of choice, accounting and payments made on important. Keywords：Accrual Cash basis Accounting Accounting 我国《企业会计准则》规定：“会计核算应当以权责发生制为基础”。权责发生制在保证会计如实反映企业财务状况和经营成果方面所起到重大作用是不容否认的，但不能把权责发生制作为一项任何情况下都应坚持的“原则”，在我国国情下，权责发生制有时也显得力不从心。正如权责发生制对于经营成果的客观反映有目共睹一样，收付实现制对于现金流量的如实计量和决策相关性也显而易见。综观权责发生制和收付实现制的本身，在于更好地扬其之所长，避其之所短。如果因为回避权责发生制之所短，而对权责发生制之所长视而不见，那将是又一次的重蹈覆辙。时至如今，高速、畅通的网络技术已经使会计核算不再有工作量的羁绊，人们在会计基础问题上所作的选择也不应有“鱼”与“熊掌”难以兼得的遗憾。因此，有更充分的理由在为收付实现制叫好的同时，也为权责发生制称道。随着信息技术的进步和在会计领域的广泛运用，完全可以设想在多元的会计信息系统中，建立起权责发生制和收付实现制的专用“频道”，以应不同的决策需求。 一、权责发生制的内容 权责发生制：以权利和责任的发生来决定