收付实现制直观反映资金运动，基本上满足了高校预算管理和会计核算的需要。

Cash basis can directly reflect the movement of capital, which meets the demand of university budget management and accounting.

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我国预算会计中存在的问题，许多都是与收付实现制会计基础有关。

Some problems exsiting in budget accounting in our country have relations with the accounting base of cash basis.

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