摘要:事業(yè)單位會計將逐步實現(xiàn)從收付實現(xiàn)制向權(quán)責發(fā)生制的過渡，這是大勢所趨。我國現(xiàn)行事業(yè)單位會計的核算主體是收付實現(xiàn)制，但是隨著經(jīng)濟的快速發(fā)展，收付實現(xiàn)制已經(jīng)不能真實、全面地反映出事業(yè)單位的財務(wù)狀況、不能滿足信息使用者的需求，本文分析了收付實現(xiàn)制在事業(yè)單位會計中的弊端、不足，以此和權(quán)責發(fā)生制作出對比，說明事業(yè)單位引入權(quán)責發(fā)生制的必要性，同時指出權(quán)責發(fā)生制運用在事業(yè)單位面臨的一些問題以及其部分的具體應(yīng)用。

關(guān)鍵詞：事業(yè)單位；收付實現(xiàn)制；權(quán)責發(fā)生制；會計核算

Abstract:China's current institution accounting accounting entity is on cash basis, but with the rapid economic development, and expenditure has not true, overall to reflect the financial situation of the institution, can not meet the needs of the users of the information, this paper, from the receipt and payment live and realize the accrual, we analyzed the revenue and expenditure accounting abuses in institutions, deficiencies, as the accrual basis and make contrast that institution into the accrual of necessity. Institution accounting will gradually realize the revenue and expenditure from to the accrual of transition, this is the trend of The Times, but also points out that the accrual used in some of the problems faced in the institution and its part of the specific application.

Key Words：institution；cash basis；accrual basis；accounting

　　　在新的經(jīng)濟發(fā)展形勢下，以收付實現(xiàn)制為主的會計核算基礎(chǔ)已不能滿足事業(yè)單位的發(fā)展、信息者的使用，引入權(quán)責發(fā)生制對單位的長期發(fā)展是非常重要的。但我們也知道引入權(quán)責發(fā)生制并不是一蹴而就的，應(yīng)該慢慢地從修正的收付實現(xiàn)制轉(zhuǎn)向修正的權(quán)責發(fā)生制，進而再轉(zhuǎn)向權(quán)責發(fā)生制，以此來改善事業(yè)單位的資產(chǎn)情況和財務(wù)運行狀況，消除隱性負債，強化事業(yè)單位風險意識和責任意識，改善事業(yè)單位財務(wù)管理和提高效率的需要。