【正文】 業(yè)會(huì)計(jì)準(zhǔn)則也對(duì)權(quán)責(zé)發(fā)生制進(jìn)行了修正 :①《企業(yè)會(huì)計(jì)準(zhǔn)則 ——— 基本準(zhǔn)則》第三十八條首次定義了利得和損失 ,其中利得和損失中的持有利得和持有損失的計(jì)量基礎(chǔ)就是現(xiàn)金流動(dòng)制。③新準(zhǔn)則在生物資產(chǎn)、非貨幣性資產(chǎn)交 換、長(zhǎng)期股權(quán)投資、投資性房地產(chǎn)、金融資產(chǎn)的計(jì)量中都引入了公允價(jià)值 ,豐富了會(huì)計(jì)計(jì)量屬性 ,在這些領(lǐng)域中利用現(xiàn)金流動(dòng)制修正權(quán)責(zé)發(fā)生制 ,使其更真實(shí)地反映經(jīng)濟(jì)業(yè)務(wù)。前已述及，經(jīng)營(yíng)管理者由于沒(méi)有內(nèi)在的動(dòng)力和 外在的壓力，采取一些非法手段為自己謀利益，以致對(duì)權(quán)責(zé)發(fā)生制濫用。 （ 2） 完善資本市場(chǎng)，加強(qiáng)應(yīng)收賬款管理。 權(quán)責(zé)發(fā)生制的發(fā)展趨勢(shì) 權(quán)責(zé)發(fā)生制依然在財(cái)務(wù)會(huì)計(jì)確認(rèn)中占主導(dǎo)地位 財(cái)務(wù)會(huì)計(jì)確認(rèn)的時(shí)間基礎(chǔ)有權(quán)責(zé)發(fā)生制、收付實(shí)現(xiàn)制和現(xiàn)金流動(dòng)制。 傳統(tǒng)財(cái)務(wù)會(huì)計(jì)的基本模式?jīng)Q定了現(xiàn)金流動(dòng)制不可能在未來(lái)成為主導(dǎo)確認(rèn)基礎(chǔ)。權(quán)責(zé)發(fā)生制正式面向過(guò)去的確認(rèn)基礎(chǔ)與歷史成本的計(jì)量屬性相互結(jié)合，共同構(gòu) 成了現(xiàn)行財(cái)務(wù)會(huì)計(jì)模式。在歷史信息占主導(dǎo)地位和歷史成本未被代替的情況下，現(xiàn)金流動(dòng)制在未來(lái)不可能成為財(cái)務(wù)會(huì)計(jì)的主導(dǎo)確認(rèn)基礎(chǔ)。權(quán)責(zé)發(fā)生制與收付實(shí)現(xiàn)制比較，前者更有利于提供企業(yè)有關(guān)財(cái)務(wù)狀況和經(jīng)營(yíng)成果方面的信息。收入的確認(rèn)應(yīng)當(dāng)符合實(shí)現(xiàn)制原則，費(fèi)用的確認(rèn)應(yīng)當(dāng)符合配比原則。 同時(shí)還 需指出，收付實(shí)現(xiàn)制會(huì)計(jì)對(duì)于無(wú)法流動(dòng)的交易和事項(xiàng)，如以物易物等交易，無(wú)法進(jìn)行確認(rèn)，也不能在財(cái)務(wù)報(bào)表中披露，這使許多對(duì)決策有較大影響的信息無(wú)法提供給信息使用者。因此，無(wú)論當(dāng)前還是在將來(lái)，收付實(shí)現(xiàn)制不可能取代權(quán)責(zé)發(fā)生制而成為財(cái)務(wù)會(huì)計(jì)的主導(dǎo)確認(rèn)基礎(chǔ)。在未來(lái)，歷史信息依然是財(cái)務(wù)會(huì)計(jì)系統(tǒng)提供的主要信息，因?yàn)槠髽I(yè)歷史信息是一個(gè)企業(yè)以前經(jīng)營(yíng)狀況、規(guī)模和發(fā)展速度的反映，是企業(yè)未來(lái)發(fā)展的起點(diǎn)，對(duì)于企業(yè)經(jīng)營(yíng)中的預(yù)測(cè)、控制和決策以及受托責(zé)任制的報(bào)告都是相當(dāng)重要的。另一方面，雖然通貨膨脹下歷史成本受到諸多批評(píng)，但是歷史成本所具有的可靠性，可驗(yàn)性以及取得簡(jiǎn)便這些優(yōu)勢(shì)使它仍會(huì)在會(huì)計(jì)計(jì)量中處于重要地位，在歷史成本依然重要的情況下，權(quán)責(zé)發(fā)生制在財(cái)務(wù)會(huì)計(jì)確認(rèn)中將仍 占主導(dǎo)地位。在企業(yè)經(jīng)營(yíng)活動(dòng)日趨復(fù)雜化合多樣化，經(jīng)營(yíng)風(fēng)險(xiǎn)不斷加大的情況下，企業(yè)利益關(guān)系人要求會(huì)計(jì)信息系統(tǒng)在提供歷史信息的同時(shí)，盡可能的提供一些反映未來(lái)變化和預(yù)測(cè)的信息以幫助決策，嚴(yán)格的權(quán)責(zé)發(fā)生制會(huì)計(jì)很難達(dá)到這一目標(biāo)。而權(quán)責(zé)發(fā)生制 會(huì)計(jì)很難達(dá)到這樣目標(biāo)， 只能通過(guò)結(jié)合現(xiàn)行成本或公允價(jià)值來(lái) 達(dá)到信息使用 者的要求，如目前國(guó)際會(huì)計(jì)準(zhǔn)則中對(duì)固定資產(chǎn)的重估價(jià)反映了現(xiàn)金流動(dòng)制提供輔助信息的趨勢(shì)。由于這些損失或利得未能實(shí)現(xiàn)，權(quán)責(zé)發(fā)生制會(huì)計(jì)并畢業(yè)設(shè)計(jì)（論文） 第四章 優(yōu)化權(quán)責(zé)發(fā)生制的措施及其發(fā)展趨 勢(shì) 12 不確認(rèn)，也不在財(cái)務(wù)報(bào)表中反映，而這些信息對(duì)企業(yè)的經(jīng)營(yíng)成果與財(cái)務(wù)狀況將會(huì)有較大影響。這樣，現(xiàn)金流動(dòng)制輔助下的權(quán)責(zé)發(fā)生制會(huì)計(jì)在未來(lái)可以滿足信息使用者的要求，這是權(quán)責(zé)發(fā)生制會(huì)計(jì)發(fā)展的趨勢(shì)之一。確認(rèn)與計(jì)量是密切聯(lián)系的 ,權(quán)責(zé)發(fā)生制原則與 歷史成本原則是相互配合的。在權(quán)責(zé)發(fā)生制難以運(yùn)用的會(huì)計(jì)領(lǐng)域，人們將采用其他確認(rèn)基礎(chǔ)， 特別是收付實(shí)現(xiàn)制對(duì)其進(jìn)行 補(bǔ)充，這也是未來(lái)權(quán)責(zé)發(fā)生制會(huì)計(jì)發(fā)展趨勢(shì)。按照國(guó)際慣例，當(dāng)前對(duì)商譽(yù)的處理也只確認(rèn)外購(gòu) 商譽(yù)， 而不確認(rèn)固有商譽(yù)。但是采用收付實(shí)現(xiàn)制可以在企業(yè)收購(gòu)時(shí)確認(rèn)外購(gòu)商譽(yù)。這樣收付實(shí)現(xiàn)制可以正確合理地確認(rèn)外購(gòu)商譽(yù)，并提供相關(guān)會(huì)計(jì)信息，滿足企業(yè)利害關(guān)系人決策需要。 9 9紀(jì)良艷 .知識(shí)經(jīng)濟(jì)與權(quán)責(zé)發(fā)生制的創(chuàng)新 [J].銅陵學(xué)院學(xué)報(bào) ,2021 年第 4 期 . 畢業(yè)設(shè)計(jì)（論文） 結(jié)論 13 結(jié) 論 權(quán)責(zé)發(fā)生制作 為 整個(gè)核算體系的核心及會(huì)計(jì)核算的根本性標(biāo)準(zhǔn)， 在會(huì)計(jì)實(shí)務(wù)的 處理中起著至關(guān)重要的作用。我國(guó)企業(yè)運(yùn)用權(quán)責(zé)發(fā)生制已經(jīng)成熟，但是隨著競(jìng)爭(zhēng)的不斷加劇，經(jīng)營(yíng)活動(dòng)不確定性的增加，會(huì)計(jì)信息使用者對(duì)企業(yè)提供的 會(huì)計(jì)信息也提出了更高的要求，尤其是需要有關(guān)企業(yè)現(xiàn)金流量方面的信息，這些都對(duì)權(quán)責(zé)發(fā)生制提出了挑戰(zhàn)。 權(quán)責(zé)發(fā)生制在政府會(huì)計(jì)中的運(yùn)用目前仍然處于探索階段。事業(yè)單位會(huì)計(jì)核算的改革是一個(gè)系統(tǒng)的工程，事業(yè)單位采納權(quán)責(zé)發(fā)生制不是一時(shí)的事情，不能急于求成，而應(yīng)該循序漸進(jìn)，在成本效益原則的基礎(chǔ)上、在事業(yè)單位自身性質(zhì)的基礎(chǔ)上合理推行權(quán)責(zé)發(fā)生制，保證財(cái)政改革順利進(jìn)行 。 很感謝大學(xué)里的每一個(gè)曾經(jīng)幫過(guò)我的人 ， 因?yàn)橛心銈兊呐惆?， 我的生活也變得更加有意義 ， 很感謝你們。 最后我要說(shuō)的是， 經(jīng)過(guò)大學(xué)的四年學(xué)習(xí)，我的專業(yè)知識(shí) 得到了不斷完善，在這里我要感謝那些曾經(jīng)細(xì)心教導(dǎo)過(guò)我的每一位老師。同時(shí)感謝畢業(yè)論文指導(dǎo)老師周才云，他很負(fù)責(zé) ，在其認(rèn)真幫助與鼓勵(lì)下，我順利完成了這篇畢業(yè)論文，謝謝老師。 畢業(yè)設(shè)計(jì)（論文） 第二章 權(quán)責(zé)發(fā)生制對(duì)會(huì)計(jì)信息的影響 請(qǐng)您刪除一下內(nèi)容， O(∩ _∩ )O 謝謝?。?！ Many people have the same mixed feelings when planning a trip during Golden Week. With heaps of time, the sevenday Chinese 請(qǐng)您刪除一下內(nèi)容， O(∩ _∩ )O 謝謝?。?！ National Day holiday could be the best occasion to enjoy a destination. However, it can also be the easiest way to ruin how you feel about a place and you may bee more fatigued after the holiday, due to battling the large crowds. During peak season, a dream about a place can turn to nightmare without careful planning, especially if you travel with children and older people. As most Chinese people will take the holiday to visit domestic tourist destinations, crowds and busy traffic are inevitable at most places. Also to be expected are increasing transport and acmodation prices, with the possibility that there will be no rooms available. It is also mon that you39。s largest virgin forest, and known for its spring and ecological environment, Arxan is marveled at by many tourists as the purest land on earth. You cannot miss out the Autumn of Arxan. It is definitely the best with brightlycolored scenery full of emotions. Autumn in the northern part of the country es earlier than the South. A September rain followed by the footprints of Autumn brings more colors to the once emerald green mountain and blooming grassland. Shutterbugs flock to see for themselves the marvel of splendid colors around the mountains and waters, many of whom have travel a long distance and even camp here only to capture a moment of the nature wonder. The silver birch turns golden, while the larch is still proudly green. You will find yourself drowned in the intoxicating red of the wild fruits as well as the glamour of flowers in full blown. And your heart will be lingering on the woods as it39。s misery, the cow told him to turn its hide into a pair of shoes after it died. The magic shoes whisked Niulang, who carried his two children in baskets strung from a shoulder pole, off on a chase after the empress. The pursuit enraged the empress, who took her hairpin and slashed it across the sky creating the Milky Way which separated husband from wife. But all was not lost as magpies, moved by their love and devotion, formed a bridge across the Milky Way to reunite the family. Even the Jade Emperor was touched, and allowed Niulang and Zhinu to meet once a year on the seventh night of the seventh month. This is how Qixi came to be. The festival can be traced back to the Han Dynasty (206 BCAD 220). Traditionally, people would look up at the sky and find a bright star in the constellation Aquila as well as the star Vega, which are identified as Niulang and Zhinu. The two stars shine on opposite sides of the Milky Way. Customs In bygone days, Qixi was not only a special day for lovers, but also for girls. It is also known as the Begging for Skills Festival or Daughters39。s Day on February 14, characterized by bouquets of roses, chocolates and romantic candlelight dinners, than they do about their homegrown day for lovers. Even Qixi is nowadays referred to as the Chinese Valentine39。s Day! in shops, hotels and restaurants. But few young women will mark the festival with their boyfriends, or take part in traditional activities to pray for cleverness. 畢業(yè)設(shè)計(jì)（論文） 第二章 權(quán)責(zé)發(fā)生制對(duì)會(huì)計(jì)信息的影響