传统的预算会计编制和预算会计核算都是采用收付实现制为基础,但是这种首付实现制度存在着较大的局限性,影响了预算会计工作的正常运行,随着时代的发展,权责发生制度逐渐在预算会计中引入,其能准确的反应综合财政状况。本文阐述了权责发生制的概述,并分析了预算会计中应用权责发生制的必要性,最后提出了权责发生制的应用策略。 The traditional budgeting and budgeting accounting and budgeting accounting are all based on cash receipts and payments, but this system of realization of the down payment has great limitations that affect the normal operation of budget accounting. With the development of the times, Occurrence system gradually introduced in budget accounting, which can accurately reflect the overall financial situation. This article describes the overview of the accrual basis, and analyzes the necessity of accrual accrual basis in the budget accounting. Finally, I put forward the application strategy of accrual accrual basis.