在此基础之上，笔者认为适应我国新的政府会计体系的构建，应建立收付实现制与权责发生制并行的双轨制会计核算基础。
On this basis , the author believe that we should establish cash and accrual " dual track " accounting basis to adapt to the building of our new government accounting system .
双轨制会计核算