关于财政总预算会计制度改革的探讨

20世纪90年代,我国预算会计改革已取得重大成就,初步建立起适应社会主义市场经济需要的预算会计体系。近年来,随着我国以预算管理为中心的财政制度的不断深化,预算会计制度的诸多问题和局限性也逐渐产生和显现出来,面临着如何作进一步的改革问题。本文通过分析现行财政总预算会计制度的基本特点,探讨财政总预算会计制度存在的问题,并为进一步改进财政总预算会计制度的核算和管理提出一些看法。

A Discussion on The Reform of General Financial Budget Accounting System

In the twentieth century of 90's, the reform of budget accounting has gotten a great achievement in china. The system of budget accounting has been put up adapting to the requirements of social marketing economic.Recently the budget managements become the center in the change of fingancial system. There are many problems and disadvantages have showed up in the budget accounting system. Which would face up to how to have a further reform. This article bases on the financial budget accounting system to analyze and probe the series of problems that exist in the budget accounting system. From this the author points out the way how to improve the checking and management in financial, general budget accounting system.