论会计处理基础的演化与企业会计信息的提供

On evolution of accounting information processing basis and offering business accounting information

收入与费用是为核算企业的经营业绩 ,向使用者提供信息而定义的两个会计要素。会计处理基础就是关于企业经营活动中收入与费用的确认标准。以现金收付的时间为标准来确认收入与费用 ,便是会计最初采用的处理基础 -收付制。以收入与费用的定义 ,即以收入与费用的权、责归属 (应收应付 )为标准确认二要素就是应计制。从收付制到应计制是会计处理基础的科学化。收付制与应计制的有机结合是现代会计信息理论与方法的新高度 ,使企业会计核算同时贯穿“现金流入 -现金流出 =现金净流量” ,“收入 -费用 =利润”两条线 ,既提供企业的现金流量信息 ,又提供企业的经营业绩信息 。

Revenue and expense are accounting factors that are developed for measuring firm's operational performance and for offering information to its users,and the required standard for recognizing revenue and expense in the course of an entity's business activities is just what we call the accounting information processing basis.Recognizing revenue and expense when cash is received or paid,which we used from beginning, is cash system of accounting,however,recognizing both of the factors according to their definition,that is to say,on the grounds of their period and belonging (Creceivable or payable),is typical of accrual system of accounting.The big step from the former to the latter makes the accounting basis scientific. And the systematic combination makes a great improvement on current accounting information theory and method,which leads to the achievement of two cues that go from beginning to end,one is “cashinflows-cash outflows=net cash flows”,the other is“revenue-expense=profit”. Both of them present enterprise information about their cash flowings and their operational performances,with the result that the uncertainty of accounting decreases greatly.