随着我国经济发展水平的提高,政府会计面临着新的发展形势和变革。当前,在政府会计的整体运行过程中,仍然由于原则难以确定造成诸多问题。有必要明确权责发生制在政府会计改革中的地位选择问题,推动政府会计改革的发展。 With the improvement of the level of our country’s economic development, government accounting is facing new developments and changes. At present, in the overall operation of government accounting, it is still difficult to determine the principles that cause many problems. It is necessary to make clear the choice of the position of accruals in the government accounting reform and promote the development of government accounting reform.