Introduces the difficulties in the implement of the accrual basis at the beginning of the market economy of our country and stresses the necessity to establish the accrual basis in the accounting principle of enterprise.

• 介绍了市场经济条件下“权责发生制”在我国会计工作实施过程中所面临的困境，同时又强调了企业会计准则中建立“权责发生制”原则的必要性。