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.
应用推荐