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随着我国福利彩票行业的快速发展,目前执行的以用收付实现制为基础的会计核算,已无法全面、完整、真实地反映和披露会计信息。本文分析了我国福利彩票行业以收付实现制为核算基础所存在的问题,进而提出了在福彩行业引入权责发生制的总体设想。
With the rapid development of the welfare lottery industry in our country, the current implementation of the accounting based on the cash basis has failed to reflect and disclose the accounting information completely, completely and truly. This article analyzes the problems existing in the Welfare Lottery industry in China based on the actual payment system, and then puts forward the general idea of introducing accrual system into the Welfare industry.