权责发生制是指一种会计确认基础:凡是当期已经实现的收入和已经发生或应当负担的费用,不论款项是否已经发生,都应当作为当期的收入和费用;凡是不属于当期的收入和费用,即使款项已在当期收付,也不应当作为当期的收入和费用。目前,我国事业单位会计核算基础 The accrual basis refers to the basis of accounting recognition: all the income that has been realized and the expenses that have occurred or should be borne by the current period shall be regarded as the current income and expenses regardless of whether the payment has occurred or not; for any income or expenses not attributable to the current period , Even if the money has been paid and paid in the current period, it should not be used as the current income and expenses. At present, China’s public institutions accounting basis