财务会计确认若干问题探析

Exploration and Analysis on Several Problems about Financial Accounting Confirmation

财务会计确认是根据环境、条件和会计政策,按照一定标准,对经济业务所涉及会计具体对象的性质与关系所进行的认定。本文在对财务会计的确认基础上进行论述,对权责发生制的概念进行了界定,提出了现代会计实务对权责发生制的冲击,并对社会主义市场经济下会计确认基础的选择进行了探析。

Financial accounting confirmation is confirmed according to the environment, conditions and accounting policies. According to a certain standard, it identifies the nature and relations of a certain accounting target which is involved in the economic business. Based on the confirmation of the financial accounting, the article defines the concept of accrual basis, points out the impact of the modem accounting practice on accrual accounting and explores how to choose the basis of the accounting confirmation under socialistic market economy.