一、关于会计核算基础随着我国事业单位经营活动的日趋复杂和管理的不断完善,采用收付实现制的弊端日益突出,根据实际情况适当采用权责发生制进行核算是一种趋势。在权责发生制核算基础下,事业单位对外举借债务时应承担的借贷款利息,拖欠职工工资、福利以及应收未收服务性收费 I. Accounting Basis As the business activities of our country’s public institutions have been increasingly complicated and the management has been continuously improved, the drawbacks of adopting the cash receipt and payment system have become increasingly prominent. It is a trend to properly adopt the accrual basis for accounting according to the actual situation. Based on the accrual accounting system, the borrower’s interest on loans and borrowings, the wages and benefits owed to employees, and the unpaid service charges