权责发生制是指这样一种会计确认基础:凡是当期已经实现的收入和已经发生或应当负担的费用,不论款项是否已经发生,都应当作为当期的收入和费用;凡是不属于当期的收入和费用,即使款项已在当期收付,也不应当作为当期的收入和费用。我国事业单位会计核算基础由目前实行的收付实现制改为权责发生制,已是一项十分紧迫和必要的课题,本文拟就其必要性和主要改革措 Accrual basis refers to the basis of such an accounting confirmation: all the current realized income and the expenses that have occurred or should be borne shall be regarded as the current income and expenses regardless of whether the payment has occurred or not; Expenses, even if the money has been paid in the current period, should not be used as current income and expenses. It is already a very urgent and necessary task to change the basis for the accounting of our country’s public service units from the actual payment and receipt system to the system of accruals. In this paper, the necessity and major reform measures