预算会计在执行预算过程中存在的问题

The problems in budget accountants' work

近年来,预算会计改革取得了显著的成效,但仍存在诸如任意扩大开支范围、提高开支标准、长期挂账、普遍存在小金库等问题,因此,出台配套的政策,严格制度管理,提高单位负责人的管理意识和财务意识已迫在眉睫。

In recent years, although budget accountant reform has achieved prominent progress, there still exist such problems as willfully enlarging expenditure confines, raising expenditure standards, long - term buyer sell on credit, prevalent unit - owned exchequer, etc. Therefore, it is of great urgency to make relative policies, to strict system management, to raise the management and financial consciousness of budget accountants.