目前,西方一些主要国家在编制预算和会计核算中,适度地运用了权责发生制。这对增加政府透明度、揭示政府潜在风险、反映政府综合财力状况、提供更加真实、全面广泛的信息方面,都有显著作用。我国自改革开放以来,随着政府的财政职能的转变,以收付实现制为基础 At present, some major western countries have made proper use of accruals in the preparation of budgets and accounting. This has a significant role in increasing the transparency of the government, revealing the potential risks of the government, reflecting the government’s overall financial condition and providing more realistic and comprehensive information. Since the reform and opening up in our country, with the change of government’s financial functions, based on the payment-receipt system