建国以来,我国政府会计均以收付实现制为核算基础。但随着经济发展和财政改革的不断深化,其与新时期公共财政管理的新目标已不相适应,亟待改革。现行政府会计制度的局限性主要表现在:一是无法全面反映政府负债。随着社会和经济向纵深发展,政府负债问题日益突出。而以收付实现制为核算基础的预算会计所反映的财政支出,只涉及以现金支付的部分,并不能反映当期已经发生但尚未用现金支付的那部分政府债务,也就无法完整反映政府债务的规模和质量。 Since the founding of the People’s Republic of China, the accounting of our country has been based on the cash basis. However, with the continuous deepening of economic development and fiscal reform, it has become incompatible with the new goal of public finance management in the new era and is in urgent need of reform. The limitations of the current government accounting system are mainly manifested in the following aspects. First, the government debt can not be fully reflected. With the social and economic development in depth, the issue of government debt has become increasingly prominent. However, the fiscal expenditures reflected in budget accounting based on cash receipts and payments relate only to the part that is paid in cash, and can not reflect the part of government debt that has occurred but not paid in cash in the current period, thus failing to fully reflect the government debt The size and quality.