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权责发生制,作为会计核算的方法之一,对企业信息的真实性方面起着不可或缺的作用。与此同时,权责发生制在体现政府财政状况及内部资金状况方面的作用也日益突出,就更加奠定了权责发生制在会计信息核算中的重要性和必要性。不过,随着经济市场的不断变化,人们对会计信息的需求也出现不同层次的改变,于是正确的选择会计核算方法,对企业的发展至关重要。本文通过对权责发生制进行了解和分析,指出当前发展中存在的问题,就存在的缺点寻求解决的对策,从而促进企业会计信息更加全面的发展,帮助企业更加持久的运营。
Accrual basis, as one of the accounting methods, plays an indispensable role in the authenticity of enterprise information. At the same time, the accrual basis of accruals is increasingly prominent in reflecting the government’s financial status and internal financial status, which further establishes the importance and necessity of accruals in accounting information accounting. However, with the constant changes in the economic market, the demand for accounting information has also changed at different levels. Therefore, the correct choice of accounting methods is crucial to the development of the enterprise. Through understanding and analysis of the accrual basis, this paper points out the problems in the current development and the solutions to the existing shortcomings, so as to promote the more comprehensive development of enterprise accounting information and help enterprises to operate more sustainably.