摘要
收付实现制和权责发生制是会计核算的两个基础，会计准则中强调权责发生制的应用，但权责发生制的应用有许多弊端。文章认为两种核算基础不可截然分开，而应针对不同的会计环境相互融合，才能为外界提供准确、真实的会计信息。
＂Accrual basis accounting＂ and ＂cash basis accounting＂ are two bases in the accounting. The application of the accrual basis in accounting standards is emphasized, but it has many problems in the reality. This paper states that the two accounting bases can not be clearly separated, it ought to be blended in various accounting environment, then the accurate and true accountancy＇s information can be provided.
