一、现行政府会计制度中存在的主要问题1不能全面反映政府负债情况。由于收付实现制是以现金的实际收付作为确认当期收入和支出的依据,财政支出只包括以现金支付的部分,并不能反映当期已经发生但尚未用现金支付的政府债务,使得这部分债务成为隐性债务,由 First, the main problems existing in the current government accounting system 1 can not fully reflect the government debt situation. Since cash receipts and payments are based on the actual collection and payment of cash as the basis for recognizing current income and expenditures, the financial expenditures include only the part paid in cash and can not reflect the government debt that has occurred but not yet paid in cash, making this part of the debt Become a hidden debt, by