一直以来,我国行政事业单位对财政性资金的会计核算采用的是收付实现制,但是随着政府会计改革和公众对于信息披露方面的要求,收付实现制已经难以满足会计核算的要求,其不足之处日益凸显。本文主要论述在行政事业单位会计核算中引入权责发生制的必要性。 All along, the accounting of fiscal funds in our country is based on cash receipts and payments, but with the government accounting reform and public disclosure of information requirements, cash receipts and payments system has been difficult to meet the accounting requirements, its Shortcomings have become increasingly prominent. This article mainly discusses the necessity of introducing accrual system in the accounting of administrative units.