一、逐步完善事业单位的确认基础在会计实际工作中,确认是一个重要环节,它决定了经济业务何时进入会计信息系统,以及以何种要素进入会计信息系统。长期以来,我国事业单位的会计确认采用的是收付实现制。收付实现制的确认基础是与货币资金收付紧密联系的,计算收入、费用的手续较 First, to gradually improve the basis for the confirmation of public institutions In the actual accounting work, to confirm is an important part of it determines when the economic business into the accounting information system, and what elements into the accounting information system. For a long time, the accounting confirmation of our country’s public institution adopts the cash receipt and payment system. The basis of confirmation of receipt and payment system is that it is closely linked with the receipt and payment of monetary funds. The procedures for calculating income and expense