权责发生制是现代会计中处理收益和费用的标准,是确定企业期间损益的基本原则。由于损益确定和计算是现代会计的中心问题,因此,深入研究权责发生制,对于学习和研究现代会计理论具有十分重要的作用。权责发生制是类别损益计算转向期间损益计算的必然产物。随着资本主义经济的发展,信用经济和依靠固定设备程度的增大,使企业的经济活动更加复杂。企业当期现金收入和支出与当期发生的收益和费用之间的不一致就更加突出。再以现金收付制来测定企业的收益和费用,必然严重影响企业期间损益的真实性和合理性。因此,现代企业会计就越来越感到设立过渡项目(即递延项目和应计项目)和计算折旧的必 The system of accruals accrue is the standard of dealing with income and expenses in modern accounting and is the basic principle of determining the profit and loss during the period of enterprise. Since the determination of profit and loss and its calculation are the central issues of modern accounting, it is very important for the study of the system of accruals to study and study modern accounting theory. Accrual basis is the inevitable product of profit and loss calculation during the change of category profit and loss. With the development of capitalist economy, the credit economy and the increasing dependence on fixed equipment make the economic activities of enterprises more complicated. Inconsistencies between current cash receipts and expenses of the enterprise and the receipts and expenses incurred in the current period are even more conspicuous. And then the cash payment system to determine the business income and costs, will inevitably seriously affect the authenticity and rationality of the profit and loss during the enterprise. As a result, modern business accounting is increasingly feeling the need to set up transitional projects (ie deferred projects and accruals) and to calculate depreciation