世界银行和国际货币基金组织等多边金融机构一直积极倡导在政府部门中引入权责发生制会计。一些市场经济国家已经成功地完成了政府会计从收付实现制向权责发生制的转变,如新西兰、瑞典和英国。一些发展中国家和转轨国家也在考虑实施政府权责发生制会计。 Multilateral financial institutions such as the World Bank and the International Monetary Fund have been actively advocating the introduction of accrual accounting in government departments. Some market economy countries have successfully completed the transformation of government accounting from receipt and payment to accruals, such as New Zealand, Sweden and the United Kingdom. Some developing countries and transition countries are also considering the implementation of government accrual accounting.