我国行政事业单位会计历来按照收入和支出来核算资源的流入和流出。由于以预算管理服务为主要目的,对收入支出项目大多数采用收付实现制基础核算。随着政府财政、财务管理要求的提高,很多人看到了按照收付实现制基础核算会造成单位资产负债核算的短缺,要求按照权责发生制基础核算单位的收入和支出。然而,无论是按照收付实现制核算收支还是按照权责发生制核算收支,都没有解决行政事业单位会计要满足多重会计信息需求问题。为了满足行政事业单位预 The accounting of administrative units in our country has always accounted for the inflow and outflow of resources according to income and expenditure. As the main purpose of the budget management services, the majority of income and expenditure items using cash basis to achieve basic accounting. With the improvement of the government’s financial and financial management requirements, many people have seen that the basis accounting for cash receipts and payments will result in a shortfall in the accounting of assets and liabilities of the unit and require that the unit’s revenue and expenditure be accrued based on accrual basis. However, both in accordance with the cash basis of income or expenditure in accordance with the accrual basis of accounting revenue and expenditure, have not solved the accounting of administrative units to meet the needs of multiple accounting information. In order to meet the pre-administrative institutions