目前我国的政府会计制度是收付实现制为基础的,但随着新公共管理的兴起,它的弊端逐渐暴露出来,已不适应现代社会的发展。建立以绩效为导向、以权责发生制为基础的政府会计体系不仅能为利益相关者提供更有用的信息,随着公民参照意识的提高、政府执政理念的转变,政府履责的能力和效率也得到了提升。 At present, the government accounting system in our country is based on the cash receipt and payment system. However, with the rise of new public administration, its drawbacks have gradually been exposed and have not adapted to the development of modern society. The establishment of performance-oriented government accrual basis not only provides more useful information for stakeholders, but also improves the citizen’s conscientiousness, the change of government’s concept of governance, the ability and efficiency of the government to perform its duties Also got promoted.