现行《财政总预算会计制度》规定,总预算会计以收付实现制为基础。客观地说,采用该种做法存在着一定的合理性,因为它具有符合预算习惯、会计处理简单、直接反映在库资金等优点。然而,随着近些年来我国财政管理体制改革的进一步深化,总预算会计的环境发生了巨大变化,继续采用收付实现制核算基础暴露出了许多弊端。 The current “total budget accounting system,” provides that the total budget accounting to cash basis. Objectively speaking, there is a certain rationality in adopting this kind of approach because it has the advantages of being in line with budgetary habits, simple accounting treatment and directly reflected in the library funds. However, with the further deepening of the reform of China’s financial management system in recent years, the environment for total budget accounting has undergone tremendous changes. The continued application of the basis of cash receipts and payment exposes many drawbacks.