随着社会财政体制改革的不断发展和完善,事业单位的会计核算一直沿用的收付实现制已经不能满足现在的实际需求了。在核算的过程中也体现出了很多问题,比如:不符合实际,缺乏真实性;会计信息缺乏可比性;无法客观地反映事业单位的结余;不利于核算成本和绩效评价;政府会计信息不透明,决策者无法进行参考等弊端。因此事业单位正在渐渐将会计核算制度改变成权责发生制。 With the constant development and improvement of the reform of social financial system, the cash receipt and payment system that the public institution’s accounting has been using has failed to meet the actual needs now. In the process of accounting, it also shows many problems, such as: not realistic, lack of authenticity; the lack of comparability of accounting information; can not objectively reflect the balance of institutions; is not conducive to accounting costs and performance evaluation; government accounting information is not transparent, Policymakers can not make reference to other shortcomings. Therefore, institutions are gradually changing the accounting system into an accrual basis.