近几年,伴随着我们国家社会主义市场经济体系自身的之间完善,当前的收付实现制自身也出现了非常多的问题和不足之处,引入权责发生制已变成了当前我们国家预算会计改革以及进行发展的主要方向。文章对于收付实现制在预算会计里出现的问题和引入权责发生制自身的必要性进行了相关的分析。 In recent years, along with the perfection of our country’s socialist market economy system itself, there are also many problems and shortcomings in the current cash receipt and payment system. The introduction of the accrual basis has become the current issue of our country Budget accounting reform and the main direction of development. The article has carried on the correlation analysis to the question which the receipt and payment system appears in the budget accounting and the necessity of introducing the accrual system.