本文以行政单位目前适用收付实现制为会计基础带来的问题为起点,提出在行政单位会计中引入权责发生制,通过会计基础变化带来的优势和出现的问题分析,提出在行政单位会计基础中引入权责发生制的具体思路。 This article starts from the problem that administrative units apply to cash basis at present, and puts forward the introduction of accrual system in accounting of administrative units. By analyzing the advantages brought by changes in accounting basis and the problems that arise, Specific basis for the introduction of accrual basis in the accounting basis.