各国进行公共支出管理的改革给我们提供了一个重要的课题 :作为公共支出管理中最核心的预算制度如何支持我们现在进行的改革尝试。传统的以收付实现制为基础的预算暴露出越来越多的问题 ,本文结合OECD国家进行权责发生制预算改革的经验 ,对权责发生制预算对改进预算信息、政府业绩管理方面的一些优点进行了几点分析 ,以期对我国的预算改革提供一些可借鉴之处 The reform of public expenditure management in various countries gives us an important topic: how to support our current reform attempt as the core budgetary system in public expenditure management. The traditional budgeting based on cash receipts and payments exposes more and more problems. Based on the experience of OECD countries in reforming the system of accrual budgeting, this paper analyzes the impact of accrual budgeting on the improvement of budget information and government performance management Some advantages have been analyzed, with a view to provide some reference to China’s budget reform