收付实现制是行政单位会计核算的基础,随着我国社会经济的不断发展和公共财政体制的不断完善,会计核算法已经无法适应当前行政单位的财务预算管理模式。行政单位将权责发生制作为会计核算的基础,有助于完整、真实、全面的对行政单位的财务状况予以反映,有利于增强行政单位科学的财务管理模式。本文主要针对行政单位权责发生制会计核算的必要性、可行性以及合理性进行了有效的分析。 With the continuous development of social economy and continuous improvement of the public financial system, the accounting method has been unable to adapt to the current budget management mode of the administrative units. Making the accrual of authority as the basis of accounting, the administrative unit helps to reflect the financial status of the administrative unit completely, truly and comprehensively, which is conducive to enhancing the scientific financial management mode of the administrative unit. This article mainly analyzes the necessity, feasibility and rationality of accrual basis accounting in administrative units.