权责发生制与收付实现制是会计核算的两种体系，收付实现制多应用于政府和事业 单位会计核算中，权责发生制多应用于企业核算会计中，两者并无本质上的优劣之分。 随着经济的发展和社会的进步，社会各界对政府和事业单位运营绩效的考核要求日益强 烈，收付实现制已经难以满足政府和事业单位会计的需求。因此，政府和事业单位会计 引入以权责发生制为基础的核算体系改革迫在眉睫。 文章基于政府会计进行权责发生制改革这一背景下，着重探讨权责发生制核算在事 业单位会计中的具体应用，权责发生制核算对事业单位会计产生影响与变化，应用过程 中遇到哪些难点与问题。这对于推动我国政府会计采用权责发生制核算具有重要的借鉴 意义，不仅提高了政府会计信息的透明度，同时也提高了事业单位会计核算水平。本文 研究的核心是如何让权责发生制在事业单位会计改革中落地应用。本文选取Z市气象局 作为研究对象，一方面Z市气象局是参照公务员管理的行政事业单位，属于政府会计体 系，在会计核算业务上具有普遍性，另一方面近几年事业单位改革被不断的提出，事业 单位财务会计改革也是改革的重点，建立气象部门权责发生制会计体系势在必行。 文章研究的主要内容是Z市气象局在进行政府会计改革中，遇到会计科目分类与会 计科目清理的问题、财务报告与决算报告对接问题、财务人员专业素养问题、财务信息 化水平等问题，从这五个方面的难点，着重分析Z市气象局采取措施解决这个五个难点， 进行固定资产、无形资产科目清理，基建账并入事业大账，清理往来账款，以达到优化 会计科目的目的。对现有的人员进行工作的调整以解决人员不足问题。采用自动生成会 计凭证的模式减轻财务人员工作量，同时提高了事业单位财务电算化水平。在政府会计 改革方面取得一定成效，但是也还存在一些不足与问题，文章最后提出相关的意见建议， 解决上述存在的问题，为今后的工作指明了努力的方向。文章研究的目的是让权责发生 制更好的服务于事业单位会计核算，同时也转变了政府公共职能，变为服务型政府，最 后也为其他行政事业单位会计权责发生制改革提供了借鉴思路。 关键词：权责发生制，事业单位，政府会计 III ABSTRACT Accrual basis and cash basis are two systems of accounting. The latter had been used mostly in both government and public institution accounting. The accrual basis of accounting, however, was used widely in enterprises. In essence, there is neither superiority nor inferiority the two systems. With the development of economy and the progress of society, all sectors of society have increasingly higher evaluation requirements about the performance of government and public institutions. Cash basis can hardly meet the needs of them. Therefore, it is demanding for the government and public institutions to introduce accounting system reform on accrual basis. Under the background of government accounting reform of accrual system, this paper tries to have a profound discussion about the application of accrual accounting in public institutions, the impact and change of it on them, and difficulties and questions in practical use. This is of great significance for promoting the adoption of accrual basis accounting in China's government accounting, improving both the transparency and accounting level of government and public institutions. The core research of this paper is about how to apply accrual basis to government accounting actually. This paper chooses Z Meteorological Bureau as the research object. On the one hand, Z Meteorological Bureau that refer to civil servant management, belonging to one of the government accounting systems, is an independent public institution, universal in accounting business. On the other hand, in recent years, the reform of public institutions has been put forward continuously. Financial accounting reform is the focus of it, so it is imminent to establish accrual basis system. The main research contents in this paper are problems that Z Meteorological Bureau faces in the process of government accounting reform, including that of classification and clearing of accounting subjects, of connection between accounting report and final account report, of professional proficiency of account staff, and of accounting information level. This paper focuses on how Z Meteorological Bureau should take measures to solve these five difficulties and to achieve the purpose of optimizing accounting subjects by clearing up fixed assets and intangible assets, incorporating basic construction account into enterprise account and clearing current accounts. It adjusts the work of existing personnel to solve the IV problem of insufficient personnel, reduces the workload of accounting staff by using the computerization mode of automatically generating accounting vouchers. At the same time, it improves the level of accounting computerization. Some achievements have been made in the reform of government accounting, but there are still some shortcomings and problem. At the end of the paper, some suggestions are put forward to solve the above problems, which points out the direction of future work. The purpose of this paper is to make the accrual system better serve the accounting of public institutions, at the same time, it also helps change the government into a service-oriented government by changing public functions of the government. At last, it also provides a reference for other administrative institutions in the reform of accounting accrual system. KEY WORDS: Accrual basis, public institution, government accounting V 目 录 摘要...................................................................................................................................I ABSTRACT....................................................................................................................III 1 绪 论..............................................................................................................................1 1.1 研究背景及意义.....................................................................................................1 1.1.1 研究背景..........................................................................................................1 1.1.2 研究意义和目的..............................................................................................2 1.2 国内外研究状况.....................................................................................................3 1.2.1 国外研究状况..................................................................................................3 1.2.2 国内研究状况..................................................................................................4 1.3 研究内容框架与研究方法.....................................................................................6 1.3.1 研究内容..........................................................................................................6 1.3.2 研究方法..........................................................................................................7 1.4 本文的创新点.........................................................................................................7 2 相关理论概述................................................................................................................9 2.1 相关概念.................................................................................................................9 2.1.1 事业单位..........................................................................................................9 2.1.2 事业单位会计................................................................................................10 2.1.3 权责发生制....................................................................................................12 2.2 权责发生制的理论基础.......................................................................................13 2.2.1 公共受托责任理论........................................................................................13 2.2.2 新公共管理理论............................................................................................14 3权责发生制下事业单位会计核算的应用难点分析...................................................15 3.1 会计核算科目分类问题.......................................................................................15 3.2 会计核算科目清理问题..................................................................