| 会计确认基础的两难选择--权责发生制与现金流动制 |
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| 引用本文： | 龙霞,马晓霞.会计确认基础的两难选择--权责发生制与现金流动制[J].科技情报开发与经济,2005,15(15):152-153. |
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| 作者姓名： | 龙霞 马晓霞 |
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| 作者单位： | 1. 中国地质大学,湖北,武汉,430074
2. 中铁十一局二公司,湖北,武汉,430000 |
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| 摘 要： | 随着网络经济的发展和电子商务的广泛应用，有些学者认为，为适应未来经济的发展，会计确认基础应以现金流动制取代权责发生制。在讨论现金流动制和权责发生制各自优缺点的基础上，得出了现金流动制很难取代权责发生制的结论，认为这是一个两难的选择。
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| 关 键 词： | 会计确认基础 现金流动制 权责发生制 |
| 文章编号： | 1005-6033（2005）15-0152-02 |
| 收稿时间： | 2005-04-23 |
| 修稿时间： | 2005年4月23日 |
The Difficult Selection of the Accounting Confirmation Base between the Accrual System and the Cash Flow System |
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| Long Xia,MA Xiao-xia.The Difficult Selection of the Accounting Confirmation Base between the Accrual System and the Cash Flow System[J].Sci-Tech Information Development & Economy,2005,15(15):152-153. |
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| Authors: | Long Xia MA Xiao-xia |
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| Abstract: | Along with the development of the network economy and the widespread application of E-business, some scholars hold that in order to fit in with the development of the future economy the accounting confirmation base should replace the accrual system by the cash flow system. Based on discussing the merits and demerits of the accrual system and the cash flow system, this paper draws a conclusion that the cash flow system is hard to replace the accrual system, and this is a difficult selection between the two sides. |
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| Keywords: | accounting confirmation base cash flow system accrual system |
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