长期以来,我国政府会计以收付实现制为会计核算基础。但随着我国经济环境的变化,政府经济活动日趋多样化和复杂化,收付实现制会计基础的弊端逐步显现,亟需改进和完善。现分析了我国政府会计核算基础的现状及存在的主要问题,提出了完善政府会计核算的措施。 For a long time, the government accounting in our country has been based on the cash basis. However, with the changes of the economic environment in our country, the economic activities of the government are increasingly diversified and complicated. The drawbacks of the basis of the cash receipt and payment system are gradually emerging and there is an urgent need to improve and perfect them. Now we analyze the status quo and main problems of government accounting basis in our country and put forward measures to improve government accounting.