从会计信息失真角度谈权责发生制与现金流动制的运用

Analyzing the use of accrual basis and cash flow basis: form distortion of accounting information

现金流动制是一个比权责发生制更为合理的确认基础。现金流动制若破解技术操作难题,对权责发生制进行补充和修正,更能确保会计信息质量,从而更好地满足企业内外部信息使用者的需要。

Cash flow basis is more rational than accrual basis in measurement. When cash flow basis overcome the problem of computation technique, then makeup and modify the limitation of accrual basis, it can advance accounting information quality. Only in this way, can accounting really satisfy the need of internal and outer information users.