随着我国经济的逐步发展,国内的行政事业单位会计核算工作也逐渐呈现出复杂化和多元化,再加上国内外经济环境的影响、政府资金管理对市场经济的影响等相关问题,收付实现制在当前会计核算制度上已经暴露出不少弊端,对我国行政事业单位的健康发展产生一定的冲击,因此,笔者本文阐述行政事业单位引入权责发生制的必要性,希望读者就权责发生制对行政事业单位会计核算的重要性有更深刻的了解。 With the gradual development of economy in our country, the accounting work of the domestic administrative units gradually shows complexity and diversification. Coupled with the influence of domestic and international economic environment, the influence of government funds management on the market economy and other related problems, Realization has exposed a lot of shortcomings in the current accounting system and has a certain impact on the healthy development of our country’s administrative institutions. Therefore, this article elaborates the necessity of introducing the system of accruals in administrative units, Occurrence system of accounting for the administrative units have a more profound understanding of the importance of accounting.