对于我国政府会计人员,长期以来是以收付实现制作为会计核算的基础,在最近几年来,我国经济环境存在较大变化,导致政府经济活动也存在复杂性以及多样性。因此在本文中,主要针对我国政府会计核算基础改革做出全面分析研究,在此基础上提出下文内容,希望能够给与同行业工作人员提供相应的参考价值。 For our government accountants, it has long been based on the production and payment of receipts and payments as the basis for accounting. In recent years, there have been great changes in the economic environment in our country, resulting in the complexity and diversity of the economic activities of the government. Therefore, in this article, we mainly make a comprehensive analysis on the basic reform of government accounting in our country. Based on this, we propose the following content, hoping to provide the corresponding reference value to the workers in the same industry.