收付实现制或现金基础法。

Cash accounting method or cash basis.

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权责发生制和收付实现制是会计确认基础的两种基本方法。

Both the accrual basis and the cash basis are two basic methods of the accounting affirmance.

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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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