长期以来,政府会计一直以收付实现制(Cash Basis)为核算基础。但是,随着社会主义市场经济体制的发展,收付实现制的弊端日益突出,在执行中暴露出不能全面反映政府资金运动、提供完整的会计报告及反映的受托责任狭窄等问题。为了更加全面、完整、准确地反映政府综合财政经济状况,提高政府运行效率,权责发生制逐步被引入政府会计核算领域。本文主要结合我国政府会计运行的实际情况探讨了核算基础问题。 For a long time, government accounting has been based on cash basis (Cash Basis) accounting basis. However, with the development of the socialist market economic system, the disadvantages of the cash receipt and payment system have become increasingly prominent. Some problems such as the failure to fully reflect the government funds movement, the provision of a complete accounting report, and the narrow fiduciary responsibilities are exposed during the implementation. In order to more fully, completely and accurately reflect the government’s overall financial and economic conditions and improve the government’s operational efficiency, the accrual basis has gradually been introduced into the field of government accounting. This paper mainly discusses the accounting basic issues based on the actual situation of the government accounting operation in our country.