《中国农业会计》１９９９年第２期刊登了祝井爱同志的《建议以收付实现制为基础认营业收入实现》一文（以下简称祝文），读后深有感触，对祝文中的一些观点笔者有不同看法，现提出来探讨。一、采用收付实现制确认收入，不利于加强企业内部管理。采用权责发生制核算收入，所有 “Agricultural Accounting in China” 1999 the second issue of Comrade Izu loves the “proposal to realize the receipt and payment system based on the realization of operating income,” a text (hereinafter referred to as ciphertext), after reading deeply touched on some of the wishing I have different views point of view, are presented to explore. First, the use of cash receipts and payments to confirm income, is not conducive to strengthening the internal management of enterprises. Accrual basis of accrual income, all