权责发生制是从权利或者是义务的角度出发确定收入或者是费用之间的关系,而收付实现制则是从现金收付行为的发生出发来确定收入或者是费用之间的关系。归咎到统一账务上,实际上是同一记账对象的不同方面,两者是辨证统一的。结合上述收付实现制和权责发生制之间的辩证关系,根据现行社会保险基金会计核算制度——收付实现制存在的局限性,应选择性采用权责发生制,合理将权和责分摊到相应的期间,这样可有效弥补收付实现制的缺陷。 The system of accrual accrual is to determine the relationship between income or cost from the perspective of rights or obligations, and the realization of payment and receipt system is to determine the relationship between income or cost from the occurrence of cash receipts and disbursements. Ascribe to the unified accounting, in fact, the same accounting object different aspects, the two are dialectical unity. According to the dialectical relationship between payment and payment system and accrual system, according to the current system of accounting and accrual of social insurance funds, the existing system of payment and receipt should adopt the accrual system, Apportioned to the corresponding period, this can effectively make up for the shortcomings of cash receipts and payments.