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.
收付实现制会计，现金收付制会计：指一种会计方法，即只有在收到和支出现金时才对交易进行记载。
Cash (basis) accounting: a form of accounting wherein transactions are recorded only as cash is paid or received.
会计核算的收付实现制广为人知并被广泛使用，这种方法既有优点，也有缺点。
The cash method of accounting is a well known and widely used technique which has some advantages and disadvantages.
会计核算的方法有多种，如收付实现制核算法、成本核算法、权责发生制核算法。
There are many methods of accounting, such as cash method of accounting, cost method of accounting, accrual method of accounting.
权责发生制和收付实现制是会计确认基础的两种基本方法。
Both the accrual basis and the cash basis are two basic methods of the accounting affirmance.
现行高校会计制度由于采用收付实现制而导致账实不符，且会计科目不准确、财务报告不规范。
The present accounting system in university, due to adopting cash-basis accounting system, results in different accounts, inaccurate accounting items and nonstandard financial report.
因此，我们应该重新审慎保险会计确认基础，实行“联合发生制”混合会计基础，即权责发生制与收付实现制并存，以适应不同的决策需求。
So we must recognize the identification basis of insurance accounting again, carry out "joint basis", that is accrual basis and cash basis coexisting, so as to meet the different demand of decision.
现实中，一个经济主体会计基础的选择有两种：即权责发生制和收付实现制。
In the reality, an economic subject accounting basiss choice has two kinds: Namely the power and responsibility has the system and the receipts and disbursements realizes the system.
会计确认基础有两种：收付实现制和权责发生制。
There are two types of accounting recognition basis: cash basis and accrual basis.
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.
例如，权责发生制和收付实现制在所得税会计核算中是否可以统一的问题就存在着争议。
For instance, whether we can unify the Accrual-basis accounting and Cash-basis accounting in the income taxes accounting or not? For this question, there is a dispute for a long time.
因此，我们应该重新审慎保险会计确认基础，实行“联合发生制”混合会计基础，即权责发生制与收付实现制并存，以适应不同的决策需求。
So we must recognize the identification basis of insurance accounting again, carry out "joint basis", that is accrual basis and cash basis coexisting, so as to meet the different dem...
因此，我们应该重新审慎保险会计确认基础，实行“联合发生制”混合会计基础，即权责发生制与收付实现制并存，以适应不同的决策需求。
So we must recognize the identification basis of insurance accounting again, carry out "joint basis", that is accrual basis and cash basis coexisting, so as to meet the different dem...
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