政府会计是权责发生制还是收付实现制呢？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	政府会计是权责发生制还是收付实现制呢？
释义	我国政府会计目前采用的是收付实现制，权责发生制是依照企业会计准则而进行账务处置的公司制企业，政府部门等事业性质单位都是按照收付实现制。《政府会计准则——基本准则》第三条规章：政府会计由预算会计和财务会计构成。,预算会计实行收付实现制，国务院另有规章的，依照其规章。,财务会计实行权责发生制。,法律依据,《政府会计准则——基本准则》第三条 政府会计由预算会计和财务会计构成。预算会计实行收付实现制，国务院另有规章的，依照其规章。财务会计实行权责发生制。
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