权责发生制主要是指一种会计确认的基础,具体而言是指当期已经实现的收入和已经发生或应当负担的费用,不论款项是否已经发生,都应当作为当期的收入和费用;凡是不属于当期的收入和费用,即使款项已在当期收付,也不应当作为当期的收入和费用。它有着收付实现制无法比拟的优点,能够提供较为全面准确的会计信息,增加事业单位财政信息的透明度,现逐步在事业单位会计制度中得到应用,也取得了比较良好的效果。新时代背景下,它已经成为我国国家相关部门研究的重要课题。 Accrual basis mainly refers to a basis of accounting recognition, specifically refers to the current period has been realized income and expenses that have occurred or should be borne, regardless of whether the money has occurred, should be used as the current income and expenses; who do not Belong to the current income and expenses, even if the money has been paid in the current period, it should not be used as the current income and expenses. It has the advantages of unparalleled collection and payment system, can provide more comprehensive and accurate accounting information, and increase the transparency of public institutions’ financial information. Now it has been gradually applied in the accounting system of public institutions and also achieved relatively good results. Under the background of the new era, it has become an important issue for the study of the relevant state departments in our country.