The essay sets forth the main content of accrual basis, analyses accrual basis 'negative impact on the quality of accounting information, and puts forward the accounting postulate on which accrual basis depends coming into shaking in the network era. 文章阐述了权责发生制的基本内容,分析了权责发生制对会计信息质量的负面影响,指出权责发生制赖以存在的会计假设在网络时代产生了动摇。