随着我国市场经济的发展与当前事业单位基本职能的变革及深化,事业单位也已从以往单纯依靠政府财政经费拨款转变为集诸多渠道于一体的筹集资金形式,并且形成主要以政府组织机构为主,其他组织及社会组织、国内外投资合作兼并创办产业的新格局。因此,以收付实现制完全应用在组织机构内部核算科目中已经不能满足时势所需。即事业单位核算基础改变为权责发生制应用的过渡形式是当前迫切需要解决的主要问题。 With the development of the market economy in our country and the transformation and deepening of the basic functions of the current public institutions, the public institutions have also transformed themselves into the form of fundraising that integrates many channels in the past, relying solely on the allocation of government financial funds, Lord, other organizations and social organizations, domestic and foreign investment cooperation and mergers create a new pattern of industry. Therefore, it is no longer enough to meet the current situation when the cash receipt and payment system is fully used in the internal accounting departments of an organization. That is, the basic problem that the change of accounting basis of public institutions to the accrual basis of application is the major issue urgently needed to be solved.