传统的政府会计核算一般以收付实现制为基础,随着社会的不断进步和发展,权责发生制被逐步引入政府预算编制和会计核算领域,并取得了明显的效果。政府预算与会计权责发生制改革已成为各国政府管理制度改革的重点,并受到许多国际组织的高度重视。本文就中国政府会计改革如何运用责权发生制问题,作些分析,提些建议。 Traditional government accounting is generally based on cash basis. With the continuous progress and development of society, the accrual basis has been gradually introduced into the field of government budgeting and accounting and has achieved remarkable results. The reform of the system of government budget and accrual of accruals has become the focus of the reform of the government administration system of all countries and is highly valued by many international organizations. This article analyzes how to use the system of accruals of accountability in the Chinese government accounting reform and makes some suggestions and suggestions.