预算会计改革若干问题探讨

An exploration on Some Problems of Budget Accounting Reform

现行预算会计制度存在不能真实完整反映政府资金运动、财务报告体系不完整等问题,而我国预算会计环境既对预算会计改革提出要求,又对改革构成阻碍。预算会计改革实质上就是会计制度与环境变革协调的过程。预算会计改革应区分长期改革和短期改革方案,我国现阶段预算会计不宜从整个体系和核算基础上彻底改革,应采用渐进的改革方式。

There are some problems in current budget accounting system which is unable to reflect the government fund campaign truly and completely, and financial reporting system is not complete. Budget accounting environment in China requires budget accounting reform, and also constitutes an obstacle to the reform. Budget accounting reform in essence is the coordination process between accounting system and the change of accounting environment. So, budget accounting reform should distinguish between the short-term and long-term reform programs. The current budget accounting reform in China should be carried out step by step rather then the whole system changed entirely in one step.