我国目前正积极推进建立以权责发生制政府会计核算为基础,以编制和报告政府资产负债表、收入费用表等报表为核心的政府综合财务报告制度。本文根据权责发生制原则提出了现行收付实现制下政府会计核算需要调整的会计科目,并通过实例说明了财政总预算会计中收入费用表的编制方法。 At present, China is actively promoting the establishment of an integrated government financial reporting system based on accrual-accredited government accounting and the preparation and reporting of government balance sheets and income expense reports. Based on the principle of accrual basis, this paper puts forward the accounting subjects that need to be adjusted in the current government accounting under the current payment and receipt system, and illustrates the method of compiling the income and expenses table in the total budget accounting by an example.