适应预算管理的要求,改革预算会计制度

Adapt to the Requirements of the Budget Management and Reform the Budget Accounting System

近年来我国在预算管理制度方面进行了一系列改革,但预算会计制度尚未进行根本性的改革,已经不能适应预算管理的要求。本文试从会计组成体系、会计核算基础、会计核算体系和会计科目体系等方面对预算会计制度改革进行探讨。

In recent years,our country has carried out a series of reforms about the budget management system,but the budget accounting system,whichcan not meet the requirements of the requirements of the budget management,has not taken a fundamental reform yet.It needs urgent reform in the area of the accounting forming system,accounting basis,the system of the accounting and subjects etc,