对政府会计引入权责发生制的探讨

To Discuss the Government Introducing the Accrual basis of Accounting

随着我国社会主义市场经济体制的建立和财政管理制度改革的深化,收付实现制基础的缺陷逐渐显露出来。文章分析了我国政府会计确认基础的现状,阐述了在政府会计中引入权责发生制的必要性,最后提出推动政府会计实行权责发生制的改革建议。

Along with our country the establishment of the socialist market economy system and deepening of the reform of fiscal management system, the defects of accounting basis gradually revealed. The article analyzes the present situation of our country government accounting basis, elaborated in the government accounting the necessity of introducing the accrual basis, finally put forward to promote the reform of government accounting accrual accounting advice.