权责发生制和收付实现制的定义与分别有哪些？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	权责发生制和收付实现制的定义与分别有哪些？
释义	收付实现制是以收到钱为依据。当月收到钱就算当月收入，当月付出钱就算当月支出，不会考虑收入和支出是不是应当属于当月。权责发生制则以经济业务的实际发生为依据。属于当月的当然算当月，不属于当月的收入或支出，即使当月收到了或支出了也不应该在当月体现。法律依据: 财政部令第41号《企业财务通则》第十条企业应当建立财务风险管理制度，明确经营者、投资者及其他相关人员的管理权限和责任，按照风险与收益均衡、不相容职务分离等原则，控制财务风险。
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