随着我国经济不断发展,行政事业单位的财务管理体系逐渐完善,原有的行政事业单位会计财务收付实现制度不能与科技高速发展的社会相适应。近年来,权责发生制受到社会广泛关注,因此,在行政事业单位会计管理中推行权责发生制,一方面能够提高会计信息的质量,另一方面能够增加政府才信息管理的透明度。基于此,本文立足于权责发生制的概念,研究其在行政事业单位的推行状况,并提出具体推行建议。 With the continuous development of economy in our country, the financial management system of administrative institutions is gradually perfected. The original system of accounting collection and payment by administrative units can not be adapted to the rapid development of science and technology. In recent years, accrual accruing system has been widely concerned by the society. Therefore, the introduction of accrual basis in the accounting administration of administrative units can not only improve the quality of accounting information, but also increase the transparency of government information management. Based on this, this article based on the concept of accrual basis to study its implementation in the administrative institutions, and put forward specific proposals for implementation.