随着经济日益发达,会计的作用越来越突出,即“经济越发达,会计越重要”。每个企业都应该建立完善的会计制度,从而使投资者、消费者与企业内部人员能了解自身公司的情况,使公司做到可持续发展。权责发生制与收付实现制这两种会计制度会影响到每个企业的发展。 As the economy becomes more and more developed, the role of accounting becomes more and more prominent. That is, “the more developed the economy, the more important the accounting is.” Each company should establish a sound accounting system, so that investors, consumers and internal staff can understand their own company’s situation, so that the company can achieve sustainable development. The accrual basis and the receipt and payment system of accounting these two accounting systems will affect the development of each business.