事业单位会计引入权责发生制的思考

Thoughts on Accrual Basis Introduced by the Accountants in Public Institutions

随着我国市场经济体制的建立和完善,预算管理体制改革的逐步深化,事业单位企业化、市场化步伐的加快,现行以收付实现制为基础的会计核算体系无法真实、完整、充分地反映和披露会计信息,其自身的局限性不能适应目前我国实行政府采购制度、国库单一账户制度和部门预算制度等预算管理体制及国库管理制度的深化改革。面对这种新形势,改收付实现制为权责发生制是事业单位会计核算基础的理想选择。

With the establishment and perfection of market economy system in China, under the gradually deepened budgeting management system reform and the accelerated steps of enterprises and market running of public institutions, the existing accountant reckoning systems can not truly and fully reflect and reveal accountant information. lts limitation can not adapt to the further reform of the present government purchase system, exchequer singular account system and department budget system and exchequer management system of China. Facing the new position, accrual basis revised from accounting on cash basis is the ideal choice of the basis of accountant checking in public institutions.