浅议权责发生制与收付实现制对会计信息的影响会电高职 08〔4〕班 XXX内容提要：长期以来，权责发生制在会计核算中的地位已为人们所公认，并已成为财务会计的原那么之一。然而，随着客观经济环境的开展变化，会计信息使用者的决策需求也出现了多样化的特征，许多被历史尘封的会计理论与方法，又为人们所审视，收付实现制的重新被提出，就是一例。权责发生制与收付实现制，因其成为会计核算的根底性选择而为人们所熟识。就其本质而言，两者作为本期收入与本期费用确实认标准，是一项会计核算的根本原那么或是假设。并且，通过配比原那么的运用，可以产生不同的收益结果。从这层意义上讲，会计根底选择不仅仅是会计政策选择的技术问题，更是涉及到了以收益为根底的财宝分配问题。因此，权责发生制与收付实现制的选择，对会计核算而付言举足轻重。关键词：权责发生制 收付实现制 会计 核算On the accrual and cash basis of accounting informationLijie JiangContent summary：For a long time, accrual accounting in the position of people has been recognized and has become one of the principles of financial accounting.However, with the objective of economic development and changes in the environment, the decision-making needs of users of accounting information also appeared in a variety of features, many of the dust of history of accounting theory and methods, but also look for the people, cash basis has been proposed re- , is one example.Accrual and cash basis, because a basic accounting choices are familiar to people.By their very nature, both as a current income and current expenses of the recognition criteria is a basic accounting principles, or assumptions.And, through the use of the matching principle, can produce different income results.Sense, this layer, select the accounting basis of accounting policy choice is not just technical issues, but also in terms of revenue related to the distribution of wealth based.Therefore, the accrual and cash basis of choice, acc...
