会计核算 摘要：随着我国市场经济体制的建立和完善，财政体制的改革的不断深入，各项预算管理改革措施相继推出并逐步实施，主要有部门预算，政府采购和国库集中支付制度，这些措施对原有的预算会计核算产生了较大的冲击，发生了新的问题，如政府采购会发生货先到，款未付的业务，会计要不要处理啊？这些触及到的预算会计核算基础问题，是遵循收付实现制？还是权责发生制？这些问题的出现，进一步的涉及到我们对预算会计制度改革地更全面地深入思考和探索。 关键字：权责发生制 会计体系 收付实现制 Abstract: As China's market economic system and the establishment and perfection of the financial system continued to deepen the reform of the various budget management reform measures have been gradually introduced and implemented mainly in the department budget， government procurement and centralized treasury payment system， these measures on the original Some of Budget Accounting had a greater impact， there were new problems， such as government procurement will happen first shipment， of the outstanding business， accounting needs to be dealt with ah ? These touch on the basis of the accounting problems that followed the receipt and payment system to achieve ? Or accrual basis ? The emergence of these problems， we have to further involve the budget reform of the accounting system to a more comprehensive in-depth reflection and Keyword: accrual accounting system of collection and payment system to achieve
