当前行政事业单位会计核算内容比较复杂,其所实施的会计核算制度──收付现实制,已经暴露出多方面的弊端,而实行权责发生制可以实现单位财务管理的有效性和资金使用的合理化、效益化。文章讨论行政事业单位会计核算中现行的收付实现制的弊端,进而论述引入权责发生制的优点。 The current accounting system of administrative units more complicated, the implementation of the accounting system ─ ─ cash real system, has exposed a number of drawbacks, and the implementation of accrual accruals unit can achieve the effectiveness of financial management and the use of funds Rationalization and efficiency. This article discusses the shortcomings of the current payment and receipt system in the accounting of administrative units, and then discusses the advantages of introducing the accrual basis.