收付实现制政府会计和预算,是世界各国的传统做法。20世纪90年代以来,政府会计和预算采用权责发生制,成为许多国家公共财政管理改革的重要内容之一。一、什么是权责发生制政府会计与预算 Collecting and paying to achieve the government accounting and budgeting is the traditional practice of all countries in the world. Since the 1990s, the accrual basis of government accounting and budgeting has become an important part of the public financial management reform in many countries. First, what is the accrual basis of government accounting and budgeting