权责发生制与收付实现制的选择

常见的会计确认收益和费用的标准有两个，权责发生制和收付实现制。两者对于确认收益和费用的基本标准不同。收付实现制关注现金流量，即当收到现金时，该收益就得到确认；而权责发生制并不关注现金流量，而是看重收益。权责发生制有它本身不可替代的优点，但是收付实现制在特定的企业或经济条件下更具有现实意义，成为对权责发生制最有力且必不可少的补充。两者应该相辅相成，互补其短，为此才能更好地进行会计确认和核算。

The Choice between the Right-Responsibility Generation System and the Debit-Credit Realization System

There are normally two standards for accountants to determine profits and expenditures: the Right-Responsibility Generation System and the Debit-Credit Realization System. They are basically different standards. The latter is concerned about the flow of cash and when cash is received the profit is confirmed; the former emphasizes profit and ignores the flow of cash. Although the right-responsibility generation system has its irreplaceable merits, the debit-credit realization system has its practical significance in a particular enterprise or under certain economic conditions and therefore is a strong and necessary complement. Both the two systems should be used to complement each other and better help accounting determination.