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一、关于三维会计有观点提出,现行会计框架主要存在5个方面的缺陷:①权责发生制会计和现金流量制会计不统一,表现为有资产负债表要素和利润表要素,而无现金流量制会计要素,即没有三维会计要素;有权责发生制会计帐户,没有现金流量制会计帐户;权责发生制会计记录是正式和规范的,现金流量制会计记录是非正式和不规范的;权责发生制会计和现金流量制会计人
First, on the three-dimensional accounting point of view, the existing accounting framework there are five main flaws: ① accrual accounting and cash flow accounting is not uniform, the performance of the balance sheet elements and elements of the profit statement, and no cash flow The accounting elements, that is, there is no three-dimensional accounting elements; the right to accrual accounting system, there is no cash flow accounting system; accrual accounting system is formal and normative, cash flow accounting records are informal and non-standard; Accrual accounting and cash flow accounting system