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dui quan ze fa sheng zhi he suan ti zhi xia yin xing ying shou wei shou li xi de zai ren shi
Author(s): 
Pages: 61-62
Year: Issue:  6
Journal: Xi'an Finance

Keyword:  权责发生制应收未收利息核算体制《企业会计准则》收付实现制营业收入再认逃税行为本期费用会计核算体制;
Abstract: <正>1994年,我国颁布并实施了新的《企业会计准则》,新的《企业会计准则》与旧的《企业会计准则》的最大区别是会计处理基础由“收付实现制”转变为“权责发生制”.“权责发生制”是指凡属于本期的收入,不论已收到或未收到均属本期发生;凡是属于本期应负担的费用,不论其是否实际付出,均属本期费用.会计核算体制由“收付实现制”转变为“权责发生制”目的在于防止收入不计帐等偷税、漏税、逃税行为,保证国家税收的完整.但是,实行“权责发生制”后,由于种种原因,同样也出现了一些值得重视的问题.
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