摘要：随着环境的变化，收付实现制会计基础已经不能够适应新形势下的政府管理的要求，而权责发生制运用到政府会计上极具优越性。本文在分析了权责发生制运用的历史原因后,介绍了国外权责发生制政府会计运用现状和有关国际组织对权责发生制的倡导；分析了我国政府会计引入权责发生制的客观必要性；并结合目前我国使用的会计基础及存在的问题,分别从借鉴国际经验为改革夯实基础、制定相关法律法规予以“保驾护航”、构建新的政府会计体系及完善政府绩效考核制度、建立完善配套设施及人员培养等方面阐述改革实施路径；最终论述了我国政府会计引入权责发生制的具体运用。69901

毕业论文关键词：权责发生制；政府会计；受托责任

Application research of the accrual basis in our government accountant

ABSTRACT：As the change of environment, cash basis accounting basis already can not adapt to the new form of government management, and application of accrual basis to the government accounting superiority extremely. Based on the analysis of the accrual basis using the historical reasons, accrual basis government accounting application status in foreign countries is introduced and the relevant international organizations advocate of accrual basis; Analyzed the accrual basis was introduced into our country government accounting objective necessity; Combined with the current use of accounting in China and the existing problems, respectively from the draw lessons from international experience for reform ramming foundation, formulate relevant laws and regulations shall be "escort", build a new government accounting system and improve the government performance appraisal system, to establish perfect supporting facilities and personnel training aspects in this paper, the reform path, and discusses the concrete application of accrual basis was introduced into our country government accounting.

Key Words: accrual basis；government accounting；accountability

目   录

摘要 I

Abstract II

目录 Ⅲ

一、研究背景及意义 1

（一）研究背景 1

（二）研究意义 2

二、 理论基础分析与概念界定 3

（一）政府会计含义 3

（二）政府会计确认基础 3

三、 我国政府会计现状及引入权责发生制的必要性 4

（一）我国政府会计确认基础的现状 4

（二）我国政府会计采用权责发生制的客观必要性 5

四、 我国政府会计引入权责发生制的实施路径 6

（一）借鉴国际经验为改革夯实基础 6

（二）制定相关法律法规予以“保驾护航” 6

（三）构建新的政府会计体系及完善政府绩效考核制度 6

（四）建立完善配套设施及人员培养 7

五、 权责发生制的具体应用 9

（一）对固定资产的核算采用权责发生制 9

（二）对收入支出业务的核算采用权责发生制 9

（三）对跨期拨付业务的年终结转事项核算采用权责发生制