在社会经济飞速发展的大环境下,权责发生制改革是建立现代财政制度的必经之路,是促进财政长期稳定发展的必要条件,是推进国家治理现代化的基本要求。建立权责发生制政府综合财务报告制度可以全面的反应政府在各方面的财务信息。因此,本文针对权责发生制引入政府核算制度的意义做了简单的阐述,并对权责发生制改革中存在的问题进行了全面的分析并提出了自己的建议。 Under the environment of rapid socio-economic development, the reform of accruals system is the only way to establish a modern financial system, a necessary condition for promoting long-term and steady financial development, and the basic requirement for promoting the modernization of state governance. Establishing accrual-based government comprehensive financial reporting system can comprehensively reflect the government’s financial information in all aspects. Therefore, this article makes a simple exposition of the significance of introducing accrual basis into the government accounting system, and makes a comprehensive analysis of the existing problems in the accrual basis reform and puts forward my own suggestions.