文章在深入理解收付实现制和权责发生制定义的基础上,结合事业单位实际情况,指出了两种核算基础存在的前提条件,指出了收付实现制的局限性和权责发生制不能完全取代收付实现制的原因,从而得出修正的收付实现制是我国事业单位会计核算基础的现实最佳选择。 Based on the thorough understanding of the realization of payment and payment system and the definition of accrual basis, the article points out the preconditions for the two accounting bases, and points out the limitations of payment and receipt system and the imposition of accrual basis Completely replace the reasons for the receipt and payment system, so as to arrive at a revised receipt and payment system is the best choice for the actual accounting of our institutions.