经济环境作为一个动态环境,并不是一层不变的,该环境是不断发展且变化的,而相应的在社会发展过程中,经济环境对于会计信息的要求也会发生一定的变化,在这种变化过程中,权责发生制随之出现,在会计信息的核算中引入权责发生制已成为当前企业财务发展的一个客观要求,下面文章就权责发生制利弊进行详细研究和分析。 Economic environment as a dynamic environment, not a layer of constant, the environment is constantly evolving and changing, and correspondingly in the social development process, the economic environment for accounting information requirements will change a certain amount, in this In the process of change, the system of accruals and accruals appears. Introducing accrual accruals into accounting information accounting has become an objective requirement for the current financial development of enterprises. The following article will conduct a detailed study and analysis on the pros and cons of accruals.