长期以来，我国预算会计以收付实现制为确认基础，由此形成的预算会计模式曾经为政府及事业单位预算管理与核算发挥了重要作用。但随着预算会计环境的变化，需要重新审视我国的预算会计确认的基础，并加以完善。一、会计确认基础的种类会计确认基础一般有两种：权责发生制和收 For a long time, China’s budget accounting to cash basis for the confirmation, the resulting budget accounting model for the government and public institutions have played an important role in budget management and accounting. However, as the budget accounting environment changes, we need to re-examine the basis of our country’s budget accounting and confirm it. First, the type of accounting basis for confirmation Generally recognized in accounting basis there are two: Accrual basis and income