20世纪70年代末期以来,为了缓解政府支出的压力、解决政府债务负担和政府风险等问题,越来越多国家的政府会计由收付实现制向权责发生制转变。那么,权责发生制会计系统和收付实现制会计系统之间存在什么样的区别和联系?本文作些分析。一、两种会计确认基础的对比(一)收付实现制的政府会计。在公共部门,传统政府 Since the late 1970s, in order to ease the pressure on government spending and solve the problems of government debt burden and government risk, government accounting in more and more countries has changed from the payment-receipt system to the accrual system. So, what is the difference and connection between accrual-accrual basis accounting and payment-and-receipt accounting systems? First, the two accounting basis for the confirmation of comparison (A) payment system to achieve government accounting. In the public sector, the traditional government