论文部分内容阅读
权责发生制是我国会计应用中最基本的一项基本原则,在我国企业几十年的会计核算发展中占据着主体作用,有利的促进了我国市场经济的发展,本文就权责发生制的应用问题出发,进而结合相关经验提出相应的解决策略,为企业以后的权责发生制应用提供一定的借鉴意义。
Accrual basis is a basic principle of accounting application in our country. It occupies a dominant role in the development of accounting in our country for several decades, which is favorable to the development of market economy in our country. Application issues, and then combine the relevant experience to put forward the corresponding solutions to the business for the accrual basis of the system to provide some reference.