近几年来,我国以预算管理为中心的财政制度改革不断深化,使现行的主要以收付实现制为基础的政府预算会计已经越来越难以满足政府预算管理的要求。同时,随着世界范围内政府预算管理体制改革的逐步深入,权责发生制政府预算会计产生的积极效果已经引起了国际社会的普遍关注。因此,政府预算会计运 In recent years, the reform of the fiscal system centered on budget management in our country has been deepened continuously. It has become increasingly difficult for the current government budget accounting based on the cash receipt and payment system to meet the requirements of government budget management. At the same time, with the gradual deepening of the government budget management system reform in the world, the positive effect of accrual-based government budget accounting has drawn the widespread concern of the international community. Therefore, the government budget accounting shipped