本文以政府预算会计与财务会计结合下权责发生制的引入为研究主题,分析权责发生制改革下预算会计与政府部门财务会计相结合的模式,最后提出政府会计工作推行权责发生制改革的策略,并以具体案例分析了权责发生制在政府会计中的应用的具体会计处理。以期对政府会计权责发生制改革的理论体系进行完善,以对改革实践提供更好的理论指导作用。 This article takes the introduction of accrual basis under the combination of government budget accounting and financial accounting as the research theme, analyzes the combination of budget accounting and government financial accounting under the reform of accrual basis, and finally puts forward that the reform of accrual accrual of government accounting And analyzes the concrete accounting treatment of the application of accrual basis in government accounting with a specific case. With a view to perfecting the theoretical system of the government accounting accrual system reform, we can provide a better theoretical guidance for the reform practice.