会计确认基础：从单一应计制到融合制

here exist two different accounting basis: the accrual basis (the right-responsibility generation system) and the cash basis (the debit-credit realization system). This paper oppugns on the employment of the single accrual basis, then analyses the theory evidences and advantages of the cash basis, finally, it puts forward an improving thought for the traditional accounting basis which intends to transfer the unitary accrual basis to the combination of the both.