2012年来,随着《事业单位会计制度》(2012年)、《行政单位会计制度》(2013年)以及《财政总预算会计制度》(2015年)的相继出台,我国传统的以收付实现制为基础的预算会计体系正在逐步实现向权责发生制基础的转变,以往对政府资源、债务以及收支信息的会计核算更多地扩展到对存量信息的核算,政府会计信息的有用性大大增强。以此为基础,政府对会计信息的综合分析、运用的要求正在提上日程,注重效率、提升管理水平的政 Since 2012, with the successive promulgation of “Institutional Accounting System” (2012), “Accounting System of Administrative Units” (2013) and “Financial General Budget Accounting System” (2015), China’s traditional payment-receipt system Based accounting system is gradually shifting to the basis of accrual basis. In the past, the accounting of government resources, debts and revenue and expenditure information was more extended to the accounting of stock information, and the usefulness of government accounting information was greatly enhanced . Based on this, the government’s comprehensive analysis of accounting information, the application requirements are being put on the agenda, focus on efficiency, improve the management level of the government