Research On Revenue Recognition Of Urban Minimum Life Guarantee System

Since the State Council was promulgated "townsman lowest life ensures byelaw" in1999, local governments in China have laid down the subsistence security standards in native place. Up to this day, every government has an appropriate subsistence security standard to local economic level. Despite the dispute in academic circle and folk, the subsistence security standard is clear to citizens. However, the other key point of subsistence allowances which is called revenue recognition is still indeterminate by now. How to distinguish revenue is the main problem which harasses the judicial authority.Revenue recognition is a new but significant part in urban minimum life guarantee system. We can catch the main point from two typical cases. In order to summarize the scope of revenue which can be recognized, we turn to normalizative documents of law. Meanwhile, the principle of subsidiarity is another beneficial supplement for this problem.After reach the destination to determine the scope of revenue recognition, this paper will also care about the other problem related to revenue recognition, such as procedure and so on.