随着社会的发展,改革开放不断的深化,我国近几年也在进行政府部门和事业单位的改革。政府部门和事业单位与企业有一个很明显的区别,那就是核算方式的不同。事业单位使用的是收付实现制作为其核算方式,而企业使用的是权责发生制。两种核算方式相比有哪些区别?权责发生制注重现金流的监控,而收付实现制更注重现金收入与支出的核算,因此也可以叫他“现金制”。这种核算理念使得收付实现制下的会计信息存在不完整、不及时等缺陷,人们很难从公布出的会计信息中提取有用的财务信息。本篇文章将围绕着收付实现制的缺点和权责发生制在事业单位中的应用展开。 With the development of society and the deepening of reform and opening up, the reform of government departments and institutions in our country has also been carried out in recent years. Government departments and institutions and enterprises have a very clear distinction, that is, different accounting methods. Institutions that use cash basis to produce as their accounting methods, and businesses use accrual system. What is the difference between the two accounting methods? The accrual system focuses on the monitoring of cash flow, while the payment and receipt system focuses more on the accounting of cash income and expenditure, so it can also be called “cash system.” This accounting concept makes the accounting information under the cash receipt and payment system incomplete, not timely and other defects, it is difficult for people to extract useful accounting information from the financial information. This article will revolve around the shortcomings of the payment system and the accrual system in public institutions.