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1、 International Library of Critical Writings in Economics 3月15日，2004权责发生制与收付实现制的区别 Anonymous 摘要：我国会计核算实行的两种方法分别是权责发生制与收付实现制。长期以来，权责发生制在保证会计信息的真实性方面具有重大的作用，其在会计核算中的地位已为人们所公认。然而，随着客观经济环境的发展变化，会计信息使用者的决策需求也出现了多样化的特征，如何有效地选择会计核算方法对企业经济信息进行记录则变得尤为重要。本文对两种核算原则进行比较，分析两者的优劣，提出将二者有效地融合，反映企业经营信息。关键词：收付实现制；权责发生
2、制；会计核算原则 前言 我们可以通过财务记录的方式来获取相关的专业性会计信息，但是前提还是得先确定好相应的会计确认基础，因为先确定好会计确认基础的话，接下来的会计记录才会更具科学性和客观性，才会更符合会计的本身目的。会计确认基础可以帮助会计核算主体确定何时将本单位具体的经济业务进行记录，且应记入为何种要素,，从而可以准确、及时、有效的将信息提供给信息使用者。在企业的会计核算过程中，如果在会计确认基础方面还存在一些问题的话，那样对于企业的发展会是不利的；除非你的企业有一个非常可靠的工作团队，且他们都能有效的处理好一些财务方面的问题，那样的话，给企业造成的不利影响才不会那么大。但是如果企业在会计核
3、算的过程中，能够很好的运用会计确认基础，能够弄清楚做账的条件，依据等方面的问题的话，这无疑会使得企业的会计核算更加科学，客观，所提供的会计信息也更加具有真实性，相关性，也会更有利于企业的发展。，如果在做账的时候，没有正确,合理的会计确认基础的话，就会给企业留下很大的空间去造假，做假账，使企业卷入违法，犯法的经营活动中，对于企业的不利影响是巨大的。为了避免上述现象发生，我们在会计核算的过程中，可以通过选择以下两种会计确认基础来帮助我们解决问题，即权责发生制和收付实现制，且这两种会计确认基础目前在会计领域内被普遍运用。 一.两种原则的概念权责发生制是指以取得收款的权利和需要承担付款的责任的发生为标
4、志来确认本期的收入，费用及债权债务的，即收入以现金收入和未来现金收入来确认，费用以现金支出和未来现金支出来确认，而不是以现金的实际支出或收取来予以确认的。 收付实现制是指以现金实际收到或付出为标志来确认收入与费用，即现金的收付应当在其发生期全部登记入账，用来确认当期的收入与费用，不考虑与现金支付相关的经济业务是否已经发生。二权责发生制与收付实现制的区别在收付实现制会计下，一旦发生了现金的支出，你就必须在相应的费用类账户的借方予以登记；一旦收取了现金，你就必须在收入类账户予以登记反映，同时在银行账户的借方登记收到的数额。比如，你的公司在2010年的11月售出了一项软件开发项目，货款在2011年的
5、3月才收回。根据收付实现制原则，该笔收入只能在真正收回货款的时候才能在账簿上予以确认反映，即只能在2011年的3月做该笔收入记录，而不是2010年的11月。采用收付实现制，可以简化会计核算工作，且大多数的小型企业都是采用收付实现制进行跨级核算的。在收付实现制下，企业的每笔收入和支出都是在现金实际收到或实际支出的情况下，才登记入账的，这使得企业的经营管理人员可以及时，准确的了解企业当前的可支付的现金流是多少，有利于企业的管理人员做出正确的决策。收付实现制的这一巨大优势，是其他确认基础所不及的。相反，在权责发生制会计下，即使还没实际收到现金或支付现金，你也可以将所发生的业务确认为一笔收入或费用，予
6、以登记入账。比如，你的公司向另一家公司大批的出售了一笔书，即使在交易结束后，你的公司仍然还没有收到货款，你也可以将其确认为一笔营业收入进行登记入账；同理，你也可以将某项已经确认发生的运输费或其他费用支出进行登记入账，即使当前你还没有真正的为此支出任何现金。企业的财务报告就是按照权责发生制的原则进行处理的。然而，权责发生制的不足之处在于，权责发生制会计所提供的财务信息不能及时，准确的反映企业当前的可支付的现金流是多少。根据权责发生制原则所计算出来的企业“净利润”，只是一种观念上盈利，并不等于企业当前拥有相等的现金支付能力。收付实现制是一种以现金的实际流动状况为确认基础,从而对所发生的费用和收入进
7、行入账登记的会计处理方式.只有在实际收到或支出现金的情况下,才能对相应的收入和费用进行登记。在收付实现制会计里，收入和费用也被称作现金收入和现金支出。由于收付实现制对那些承诺在将来才支付现金费用的，或者是那些被承诺在将来才能收到货款收入等的经济业务是不予以在账面上进行登记反映的，所以在收付实现制会计里，并没有所谓的“预收”，“预付”，“待摊”，“应收”，“应付”等账户。权责发生过制会计则是根据业务的发生是否会改变企业的净值（即资产减去负债的差额）这一原则进行财务登记的。权责发生制会计的标准做法是以取得收款权利或需要承担付款责任为依据进行确认本期的收入和费用及债权债务。即收入按现金收入及未来现金
8、收入(债权的发生)来确认；费用按现金支出和未来现金支出（债务的发生）来确认;而不是单纯的以现金的实际收入或支出来予以确认。因此，在权责发生制下，把应收账款，应收利息等包括在营业收入中。权责发生制要求收入与费用配比，即某个会计期间或某个会计对象所取得的收入应与为取得该收入所发生的费用、成本相配比,以正确计算在该会计期间所获得的净损益. 参考文献1Raymond.Fisk waiting Interactive services marketing Beijing.Machinery Industry Press,2000.32J. Cox, S. Ross, and M. Rubinstein.
9、 International Library of Critical Writings in Economics,143:461495, 2002.3Philip Kotler.Marketing ManagementM.Beijing.China Renmin University Press,2001.7International Library of Critical Writings in EconomicsMarch 15th ,2004The Difference Between Cash Basis And Accrual AccountingAnonymousAbstract:
10、 The implementation of two methods of accounting are accrual and cash basis. For a long time, accrual accounting information in ensuring the authenticity of a significant role, and its position in accounting has been recognized by the people. However, with the objective of economic development and c
11、hanges in the environment, the decision-making needs of users of accounting information also appeared in a variety of features, how to choose accounting methods to record economic information on business, becomes particularly important. This article compares the two accounting principles to analyze
12、the merits ofthe two, proposed to effectively integrate the two, reflecting the business information.Key words: cash basis; Accrual; Accounting principlesIntroduction：Keeping your financial records in order requires professional expertise, but theres nothing better than also knowing the basics of ac
13、counting so you can truly understand where you are situated as a business企业. If you are not an expert on this, it doesnt matter as long as you have a reliable team that can handle your requirements effectively. But to be able to understand what they make of your records is always a plus. Otherwise,
14、you leave a lot of room for error which can get you in trouble with the law. To avoid this, you can begin by developing an appreciation of the two basic accounting methods being used universally - cash basis and accrual.The concepts of the two principlesAccrual-basis accounting records financial eve
15、nts based on events that change your net worth (the amount owed to you minus the amount you owe others). Standard practice is to record and recognize revenues in the period in which they incur and to match them with related expenses in a process known as matching or expense matching. Even though cas
16、h is not received or paid in a credit transaction, they are recorded because they are consequential in the future income and cash flow of the company. Accrual-basis is GAAP compliant.Cash-basis accounting is a method of bookkeeping that records financial events based on cash flows and cash position.
17、 Revenue is recognized when cash is received and expense is recognized when cash is paid. In cash-basis accounting, revenues and expenses are also called cash receipts and cash payments.The differences between accural basis and cash basisCash basis accounting is when you list down your expenses in y
18、our financial accounts the moment you have actually given out the cash and list down your profit when you have actually received payment and credited it in your bank account. For example, if you began a software development project in November 2010 but got paid for it in March 2011, cash basis accou
19、nting will have you entering this revenue in your 2011 report. This is a simple way of handling financial records and this is also used by small businessmen. The advantage of this method is that it allows the businessman to keep track of how much cash is actually available because expenses and profi
20、ts are recorded only when they have actually exited and entered the bank account.In contrast, accrual accounting is when you list down your expenses before you have given the cash and your profit before you have received the cash. For example, if you sell books wholesale, you list down your revenue
21、on youraccounting books for the year when the transaction was completed even when you have yet to receive payment. In the same way, you list down your expenses for shipment and other cash outlays even when the money has not exited the business bank account yet. This is usually how corporations finan
22、cial reports are handled. The problem with this method is that cash available does not necessarily tally with what the records are saying because here, you already deduct expenses and add revenues before they even materialize in the bank account.References 1Raymond.Fisk waiting Interactive services marketing Beijing.Machinery Industry Press,2000.32J. Cox, S. Ross, and M. Rubinstein. International Library of Critical Writings in Economics,143:461495, 2002.3Philip Kotler.Marketing ManagementM.Beijing.China Renmin University Press,2001.7
