摘要:事业单位会计将逐步实现从收付实现制向权责发生制的过渡，这是大势所趋。我国现行事业单位会计的核算主体是收付实现制，但是随着经济的快速发展，收付实现制已经不能真实、全面地反映出事业单位的财务状况、不能满足信息使用者的需求，本文分析了收付实现制在事业单位会计中的弊端、不足，以此和权责发生制作出对比，说明事业单位引入权责发生制的必要性，同时指出权责发生制运用在事业单位面临的一些问题以及其部分的具体应用。

关键词：事业单位；收付实现制；权责发生制；会计核算

Abstract:China's current institution accounting accounting entity is on cash basis, but with the rapid economic development, and expenditure has not true, overall to reflect the financial situation of the institution, can not meet the needs of the users of the information, this paper, from the receipt and payment live and realize the accrual, we analyzed the revenue and expenditure accounting abuses in institutions, deficiencies, as the accrual basis and make contrast that institution into the accrual of necessity. Institution accounting will gradually realize the revenue and expenditure from to the accrual of transition, this is the trend of The Times, but also points out that the accrual used in some of the problems faced in the institution and its part of the specific application.

Key Words：institution；cash basis；accrual basis；accounting

　　　在新的经济发展形势下，以收付实现制为主的会计核算基础已不能满足事业单位的发展、信息者的使用，引入权责发生制对单位的长期发展是非常重要的。但我们也知道引入权责发生制并不是一蹴而就的，应该慢慢地从修正的收付实现制转向修正的权责发生制，进而再转向权责发生制，以此来改善事业单位的资产情况和财务运行状况，消除隐性负债，强化事业单位风险意识和责任意识，改善事业单位财务管理和提高效率的需要。