因此，我们应该重新审慎保险会计确认基础，实行“联合发生制”混合会计基础，即权责发生制与收付实现制并存，以适应不同的决策需求。

So we must recognize the identification basis of insurance accounting again, carry out "joint basis", that is accrual basis and cash basis coexisting, so as to meet the different demand of decision.

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摘要：《基础会计》是会计类专业的一门专业基础课。

Abstract: : The basic accounting is a professional basic course of accounting major.

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税务会计的核算基础与财务会计核算基础之间存在差异。

There is a difference between the accounting basis of tax accounting and the one of financial accounting.

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