事业单位会计确认基础一直采用收付实现制,但是新的《事业单位会计准则》在事业单位部分经济业务或事项引用了权责发生制,两种制度的采用必定给事业单位会计人员造成一定的影响。本文主要阐述如何理解收付实现制业务处理的确认依据,进而正确引导事业单位会计人员在收付实现制记账基础下进行正确的会计处理。 However, the new “Accounting Standards for Business Units” refers to the accrual basis for some economic businesses or events of the business units. The adoption of the two systems will inevitably result in a certain amount of influences. This paper mainly elaborates how to understand the confirmation basis of payment and fulfillment business transaction, and then correctly guides accounting staff in public institutions to carry out the correct accounting treatment based on the receipt and payment realization accounting.