一、两种政府会计基础的比较收付实现制是指在现金已经收到或支付时确认交易和事项,而不考虑与现金收付相联系的商品或服务的供应是否已经发生。它需要确认的会计要素是收入和支出,编制收入支出报表或者现金流量表。其优点是:第一,收付实现制单纯以现金收到或付出为计量依据,操 First, the comparison of two government accounting basis The realization of a cash basis refers to the confirmation of transactions and events when the cash has been received or paid, regardless of whether the supply of the goods or services related to cash receipts or payments has occurred. It needs to confirm the accounting elements of income and expenditure, the preparation of income statement of expenditure or cash flow statement. Its advantages are: First, payment system to achieve a simple cash received or paid as a measurement basis, the operation