浅议行政单位权责发生制会计核算

On the Accounting System of Administrative Personnel Accrual

收付实现制是行政单位会计核算的基础，随着我国社会经济的不断发展和公共财政体制的不断完善，会计核算法已经无法适应当前行政单位的财务预算管理模式。行政单位将权责发生制作为会计核算的基础，有助于完整、真实、全面的对行政单位的财务状况予以反映，有利于增强行政单位科学的财务管理模式。本文主要针对行政单位权责发生制会计核算的必要性、可行性以及合理性进行了有效的分析。

The system of payment and payment is the basis of the accounting of administrative units. With the continuous development of social economy and the continuous improvement of public finance system, accounting method can not adapt to the current financial budget management mode of administrative units. The administrative unit will make the accrual basis for accounting, which will help to complete, truly and comprehensively reflect the financial status of the administrative unit, which is conducive to enhancing the financial management mode of the administrative unit. This paper mainly analyzes the necessity, feasibility and rationality of accounting system of administrative unit accrual.