目前中小学普遍执行《事业单位会计制度》,会计核算采用收付实现制。随着融资渠道的多样化,仅以收付实现制对会计要素加以确认和计量明显脱离客观实际,难以如实反映学校财务状况。本文阐述了现行会计核算中资产、负债和支出等方面存在的弊端,提出采用权责发生制进行会计确认、计量和报告的准确性和必然性。 At present, primary and secondary schools generally implement the “accounting system for public institutions”, and the accounting system adopts the payment and receipt system. With the diversification of financing channels, it is difficult to accurately reflect the financial status of the school by clearly recognizing and measuring the accounting elements solely by the payment receipt and payment system. This article elaborates the shortcomings in the current accounting, such as assets, liabilities and expenditures, and puts forward the accuracy and necessity of accounting accreditation, measurement and reporting using accrual basis.