权责发生制或应计基础法。

Accrual accounting method or accrual basis.

权责发生制核算法的一些事实。

Facts About Accrual Accounting method.

这些问题主要包括观念陈旧、产权不明晰、权责不明确、政企不分等。

These problems include obsolete concept, property right blur, not definite relationship between right and responsibility, not clear distinction between government and enterprise etc.

权责发生制核算法也称应计核算法或应计基础核算法。

The accrual method of accounting is also known as accrual accounting or accrual basis accounting.

1994年中国的会计制度“向世界并轨”指的主要就是弃现金基础、采权责基础。

When China in 1994 proclaimed the adoption of the Western accounting system, the switch from the cash basis to the accrual basis was the heart of the change.