中国政府会计引进权责发生制的必要性和可行性

Necessities and Feasibilities of Introducing Accrual Basis into Our Government Accounting

建国以来,中国政府会计长期以收付实现制为确认基础,但随着国内外环境的巨变,中国有必要引进权责发生制,而且在西方改革经验、中国实践、舆论基础和理论基础四方面具有一定的可行性。

Our government accounting has been based on the cash basis since 1949. With the change of the home and abroad environment, it is necessary to introduce accrual basis into our government accounting, and it is feasible to introduce accrual basis in the aspect of the western countries experience, the practical experience, the public opinion base and theoretical base.