知识经济下的现金流动制探析

知识经济时代的到来对现行会计的会计假设、确认原则以及信息披露等产生的重大冲击,传统的权责发生制已经不能适应这一新经济环境的发展需要,而现金流动制从盘存制思想出发采用公允价值计量的方法,可以弥补权责发生制的不足。本文阐述了现金流动制的原理及优点,分析了现金流动制的应用前景。

Probing into cash flowing under knowledge economy

The accountant supposition,confirmation principle as well as information disclosed of present accountant system have been significant impacted by knowledge economy.The traditional accrual basis can't meet this new economic environment development need yet,but cash flow basis which uses the just value measurement based on inventory system can make up the insufficiency of accrual basis.This article elaborates cash flow basis' principle and the merit and analyzes the application prospect of cash flow basis.