政府会计管理工作质量与政府工作质量有着紧密的联系,只有做好会计管理工作,才可以明确政府财政数据,充分发挥政府职能,为人民群众谋取更多福利。新世纪以来,越来越多的国家开始对政府会计工作进行权责发生制改革,以适应国家新的发展需求,提高政府会计工作水平。在这一背景下,本文首先对会计工作权责发生制的含义进行描述,然后分析当前我国政府会计确认基础存在的问题,最后探讨权责发生制下政府会计管理措施,为今后我国政府会计工作提供一定的参考。 The quality of government accounting management is closely linked with the quality of government work. Only by doing a good job in accounting management can we clearly define government fiscal data, give full play to government functions and seek more benefits for the people. Since the beginning of the new century, more and more countries have begun to reform the system of accruals and accruals of government accounting in order to meet the new development needs of the country and improve the level of government accounting work. Under this background, this article first describes the meaning of accrual basis of accounting work, and then analyzes the current problems in our country’s government accrual basis. Finally, it discusses the government accounting management measures under accrual basis, Provide some reference