在我国新形势下,预算会计的确认基础也在发生着变化,根据不同的环境需要进行不断的审视,会计确认基础包含了很多的内容。其中的收付实现制以及权责发生制都是会计确认基础的两个不同层面上的概念,怎样做到将两者进行融合,使得他们可以成为未来会计发展的一个趋势。本文针对预算会计确认基础在新形势下的改善做了探讨。 Under the new situation in our country, the basis for the confirmation of budget accounting is also undergoing changes. According to different environmental needs, the foundation of accounting verification includes a great deal of content. The realization of payment system and accrual basis are two different levels of concepts on which accounting confirms. How to integrate the two so that they can become a trend of accounting development in the future. This article discusses the basis for the improvement of budget accounting in the new situation.