在我国经济发展的过程当中,我国事业单位在进行自身财务核算的时候,一般采用两种核算形式,一种就是收付实现制,另一种就是权责发生制,这两种的使用情况是根据实际情况而定的。基本文章要做的就是比较两种核算原则的优缺点,从事业单位会计核算现状以及会计核算相关理论进行分析,从而得出一系列对事业单位会计核算有益的建议。根据相关研究,我们发现我国目前 In the process of economic development in our country, the public institutions in our country carry out their own financial accounting when generally two forms of accounting, one is the cash basis, the other is the accrual system, the use of these two is According to the actual situation. The basic article to be done is to compare the advantages and disadvantages of the two accounting principles, analyze the status quo of accounting practices and the related theories of accounting, and come to a series of recommendations that are beneficial to the accounting of public institutions. According to related research, we found our country present