权责发生制与收付实现制的选择  

The Choice between the Right-Responsibility Generation System and the Debit-Credit Realization System

作　　者：杨华[1] 

机构地区：[1]华中科技大学经济学院,湖北武汉430079

出　　处：《江汉大学学报（社会科学版）》2005年第3期71-73,共3页Journal of Jianghan University(Social Science Edition)

摘　　要：常见的会计确认收益和费用的标准有两个,权责发生制和收付实现制。两者对于确认收益和费用的基本标准不同。收付实现制关注现金流量,即当收到现金时,该收益就得到确认;而权责发生制并不关注现金流量,而是看重收益。权责发生制有它本身不可替代的优点,但是收付实现制在特定的企业或经济条件下更具有现实意义,成为对权责发生制最有力且必不可少的补充。两者应该相辅相成,互补其短,为此才能更好地进行会计确认和核算。There are normally two standards for accountants to determine profits and expenditures： the Right-Responsibility Generation System and the Debit-Credit Realization System. They are basically different standards. The latter is concemed about the flow of cash and when cash is received the profit is confirmed ; the former emphasizes profit and ignores the flow of cash. Although the right-responsibility generation system has its irreplaceable merits, the debit-credit realization system has its practical significance in a particular enterprise or under certain economic conditions and therefore is a strong and necessary complement. Both the two systems should be used to complement each other and better help accounting determination.

关 键 词：会计确认原则 权责发生制 收付实现制 

分 类 号：F230[经济管理—会计学]