【正文】 到款項，就不能作為本期的收入和費用進行記賬。權(quán) 責(zé)發(fā)生制解決的是收入和費用應(yīng)該在什么時候 進行確認和應(yīng)該確認多少 問題，它是會計要素在會計處理上的一項重要原則。 關(guān)鍵字： 收付實現(xiàn)制，責(zé)發(fā)生制，會計確認 II A parative study of accrual and cash Abstract: In the theory and practice of financial accounting, accounting recognition is a very important link. The choices of accounting standards generally have two methods, namely the accrual and cash. The accrual basis is the basic standard to confirm the ine and expense of the rights and responsibilities. The realization is based on the actual cash to confirm the basic standard of ine and expenses. There is a difference between the two, but the two are not isolated, there is no contact, but the relationship of dialectical unity. The purpose of the existence of the two is the same. Achieve the objectives of financial reporting. When the financial treatment of the enterprise, to the accrual basis and cash basis two integration. It meets the needs of enterprise financial situation under the modern system of our country. Ensure the financial information of enterprises is true, accurate and reliable. In this paper, it Uses reference method. Through the collection of relevant literature, this paper provides support for the argument of this paper. In addition, the paper also uses the parative method. From the accounting confirmation, accounting information on the impact and accrual basis and Realization of the pros and cons of system are analyzed. The system of accrual basis and cash basis realize the difference and connection between the systems. A proposal for the coexistence of the two systems is proposed, to ensure that the accounting information is accurate and true. Keword:Cash basis ,Accrual basis,Accounting confirmation 1 目 錄 目 錄 ..................................................................... 1 1 引 言 .................................................................. 1 ................................................ 1 ...................................................... 1 2 權(quán)責(zé)發(fā)生制與收付實現(xiàn)制概述 ............................................... 2 制和收付實現(xiàn)制概念和原理 .................................... 2 .................................................... 2 3 權(quán)責(zé)發(fā)生制與收付實現(xiàn)制對比分析 ........................................... 4 .................................................. 4 .................................................... 4 ........................................................ 5 ............. 5 ................... 5 ..................... 6 制和收付實現(xiàn)制兩者適用范圍不同 ......................... 6 4 權(quán)責(zé)發(fā)生制與收付實現(xiàn)制利弊分析 ........................................... 7 .......................................................... 7 .......................................................... 7 .......................................................... 7 .......................................................... 8 .......................................................... 8 .......................................................... 8 5 權(quán)責(zé)發(fā)生制和收付實現(xiàn)制的融合統(tǒng)一 ..