政府会计信息不仅是政府与民众相互沟通的重要桥梁之一也是社会监督政府的重要渠道和群众信任政府的基石。政府会计改革随着经济全球化的发展而备受关注。
本文聚焦政府会计权责发生制的改革，以Y市气象局的政府会计改革为样本，在阐述权责发生制会计核算在行政事业单位中具体应用的基础上，探究权责发生制为基础的会计核算要求对行政事业单位的影响及挑战。本文选取Y市气象局进行权责发生制视角的会计研究的原因，一方面事业单位的改革在不断推进，引入权责发生制的核算基础对事业单位会计改革有重要意义；另一方面Y市气象局作为参公管理的行政事业单位，隶属于政府会计体系并在会计核算业务上具备很强的共性。
本文研究主要聚焦Y市气象局政府会计改革中遇到会计制度、会计报表以及会计科目等问题，考虑采取实现会计科目最优化的相应措施，同时适当减轻财会职员的工作负担。本文研究依托案例研究探讨权责发生制政府会计改革所需的可行性措施。引入权责发生制后的会计核算体系将更好地服务于事业单位，推动政府会计的权责发生制改革，将有助于政府完成公共职能渐变为服务型政府的转型，进而提升政府会计的核算能力与财政透明度。本文案例研究提出的可行性建议课为今后政府会计及其他领域的行政事业单位会计权责发生制改革提供参考。

Government accounting information is not only one of the important Bridges of communication between the government and the public, but also an important channel of social supervision of the government and the cornerstone of public trust in the government. With the development of economic globalization, government accounting reform has attracted much attention.
This paper focuses on the reform of the accrual basis of government accounting, takes the reform of the government accounting of Y City Meteorological Bureau as a sample, and explores the influence and challenge of the accounting requirements based on the accrual basis on the specific application of the accounting in the administrative institutions on the basis of explaining the specific application of the accounting in the administrative institutions. The reasons why this paper chooses Y City Meteorological Bureau to conduct accounting research from the perspective of accrual basis are as follows: on the one hand, the reform of public institutions is constantly advancing, and the introduction of the accounting basis of accrual basis is of great significance to the accounting reform of public institutions. On the other hand, Y Meteorological Bureau, as an administrative institution participating in public management, belongs to the government accounting system and has strong commonality in accounting business.
This paper mainly focuses on the problems of accounting system, accounting statements and accounting subjects encountered in the governmental accounting reform of Meteorological Bureau of Y City, and considers taking corresponding measures to optimize accounting subjects and appropriately reducing the work burden of financial and accounting staff. This paper studies the feasibility measures for the reform of accrual accounting based on case studies. The introduction of the accrual accounting system will better serve public institutions, promote the reform of the accrual accounting system of government, and help the government to complete the transition from public function to service-oriented government, so as to improve the accounting ability and financial transparency of government accounting. The feasibility suggestions of this case study can provide reference for the reform of the accrual basis of government accounting and other administrative institutions in the future.