浅议权责发生制与现金流动制

On Accrual System and Cash Flow System

随着世界经济局势的变化 ,会计环境也发生了深刻的变化 ,目前企业会计核算通行的权责发生制的缺陷日益显现出来 ,理论界提出了现金流动制。从 7个方面对二者进行了分析比较 。

With the change of the world economic situations,accounting environments have been changed greatly.The deficiencies of accrual system have become more and more evident.“Cash flow system”is proposed by the theoretical circle.The paper makes comparative analysis from seven aspects and expounds the necessity of the substitution of cash flow system for accrual system.