权责发生制会计

调整分录是以权责发生制会计概念为基础的。

Adjusting entries are based upon the concepts of accrual accounting .

绩效视角下部门预算改革对策技术方面包括：建立绩效目标、建立健全绩效指标体系、引入权责发生制会计核算方法、构建一套完备的绩效评价机制、加强电子信息化基础建设等。

Techniques include the following aspects : the establishment of performance objectives and building a performance indicator system , the introduction of accrual accounting methods , to build a comprehensive performance evaluation mechanism to learn from the advanced western ways of enhancing the electronic information technology infrastructure .

这是因为大多数国家要求企业必须遵守权责发生制会计。

This is because most countries require companies to comply with the accruals basis of accounting .

论权责发生制会计确认模式的局限性公司治理因素对企业操控性应计项目的影响&从企业契约观和信号假说出发

A Study on the Limitations of Accrual Basis of Accounting The Effects of Corporate Governance on Discretionary Accrual

论会计制度的哲学基础试论现金流量会计与权责发生制会计的关系

On the Philosophical Basis of Accounting System Try to discuss connection with accrual basis and cash flow basis of accounting

这种多时期连续化的会计模式具有对实行权责发生制会计基础的内在要求。

Such a continuous period of more than accounting model with the implementation of accrual accounting basis of the inherent requirements .

同时结合实证分析提出了公共支出改革、权责发生制会计制度以及绩效信息系统等完善绩效评价体系的配套措施。

The article also introduces measures of improving the performance appraisal system such as departmental budgets , information system and accounting system of the performance , etc.

该计量过程的第二个方面也常称为成本与收入配比，而且它是权责发生制会计的基础。

The second aspect of the measurement process is often referred to as matching cost and revenue and its fundamental to the accrual basis of accounting .

阐述了现金流量会计存在的理论基础，分析了现金流量会计在会计学科中的地位，进一步探讨了现金流量会计与权责发生制会计的关系。

This paper states the existent theoretical basis of cash flow accounting and analyses the position of cash flow account in the accounting science and discusses the connection with accrual basis and cash flow basis of accounting .

绩效预算改革引入权责发生制政府会计的有效性分析&基于制度关联性的视角

Effectiveness of Introducing Accrual Basis Government Accounting into the Reformation of Performance-Oriented Budgeting : Base on the Perspective of System Relevancy

权责发生制政府会计作为财政制度改革的重要组成部分，它不仅仅是政府会计基础技术层面的改革，还会使政府预算会计的功能发生根本性变化。

As an important component of financial system reform , accrual basis government accounting is not only the one from the basic technical level , but also causes fundamental change in the the function of government budget accounting .

在分析电子商务优势的基础之上，阐述了电子商务对传统财务会计在历史成本、权责发生制等会计核算原则、会计核算流程以及支付结算方式等方面所产生的重要影响。

On the basis of analyzing the advantage of electronic commerce , this paper mainly expounds the influence on traditional accounting in the aspects of some accounting principles of historical cost and accrual basis , accounting procedures and the ways of settlement .

第四部分对美国政府会计改革经验进行分析总结，指出其权责发生制政府会计改革带来的优越性，并借鉴其改革成功经验，以此来更好地为我国政府会计确认基础改革提供指导。

The fourth part analyzes and summarizes the experience of the U.S. government accounting reform , pointing out its accrual accounting reform brings advantages , and learn from their experience of successful reform , in order to provide better guidance to our reform of governmental accounting basics .

浅析权责发生制在高校会计中的应用

On the Application of Duty and Right Occurrence System in the Accounting of Higher Education

现行会计体系中的历史成本计价原则限制了成本法的应用，而权责发生制使得以会计数据为基础的市场比较估值模型具有局限性。

Under present accounting frame , the principles of history cost and responsibility accounting have great limitation .

经过几个世纪的发展，财务会计理论界和实务界如今主要存在收付实现制和权责发生制两种会计确认基础。

After centuries of development , financial accounting theory and practice is now primarily in cash basis and accrual basis of accounting recognition of two .

现金流量表是建立以表明信息的权责发生制为基础的会计。

The cash flow statement is created to indicate that information for accrual-basis accounting .

在一个成长的公司，这样的结果是较低的收入相比，权责发生制为基础的会计。

In a growing company , this results in a lower income compared to accrual-basis accounting .

第九条企业应当以权责发生制为基础进行会计确认、计量和报告。

Article 9 Recognition , measurement and reporting for accounting purposes shall be on an accrual basis .

因此本文主要目的是比较分析权责发生制原则下的会计盈余与收付实现制原则下的现金流量在中国股票市场上投资决策的作用。

As a result , this paper aims at comparing the effect of both accounting earnings and cash flows to the Chinese stock market .

介绍了市场经济条件下权责发生制在我国会计工作实施过程中所面临的困境，同时又强调了企业会计准则中建立权责发生制原则的必要性。

Introduces the difficulties in the implement of the accrual basis at the beginning of the market economy of our country and stresses the necessity to establish the accrual basis in the accounting principle of enterprise .

因此，应从扩展会计目标、引入权责发生制、改革大学会计核算基础和改进财务报告等方面积极推进大学会计改革。

The paper suggests carrying out high quality accounting information into the university governance , expanding the objectives of accounting , introducing the system of power and responsibility , reforming the groundwork of business accounting and bettering the financial report .

会计准则规定要以权责发生制做为会计研究的基础，权责发生制使得会计人员对收入、费用的确认具有更多的主观性和灵活性，正是这种主观界定性给上市公司的盈余管理创造了条件。

GAAP requires the use of accrual basis as the basis of accounting . The accrual basis makes the accounting personnel more subjective and flexible on the definition of revenues and expenses .

收付实现制和权责发生制的区别主要在于权责发生制基础的政府会计信息更有利于对政府绩效的评价和其受托责任的履行。

The main difference between cash-basis accounting and accrual-basis accounting is that the governmental accounting information on the accrual-basis is more conducive to the evaluation of government performance and the fulfillment of their fiduciary responsibilities .

文章阐述了权责发生制的基本内容，分析了权责发生制对会计信息质量的负面影响，指出权责发生制赖以存在的会计假设在网络时代产生了动摇。

The essay sets forth the main content of accrual basis , analyses accrual basis ' negative impact on the quality of accounting information , and puts forward the accounting postulate on which accrual basis depends coming into shaking in the network era .

第六章是政府会计权责发生制改革的具体措施，包括收付实现制在政府会计中的实施、权责发生制在政府会计中的实施和权责发生制下会计信息生成模式的选择。

The sixth chapter is the concrete measures of government accounting accrual basis reform , including the implementation of cash accounting and accrual accounting in government accounting . Meanwhile this chapter also discusses the issue about the choice of the information generated mode of accrual basis .