According to outstanding problems of rights and responsibility in the practice, the paper expounds the problems about how to avoid the risk from the aspects of income confirm, distribution of income and cost, cautious principle.

• 文章针对权责发生制原则在实际运用中存在的突出问题 ,从收入确认、收入与相关成本费用配比及坚持谨慎性原则等方面对如何规避风险进行了综合性阐述