预算会计改革中几个基本问题的思考周平浓，罗稚珍预算会计改革，是一项涉及面广、政策性强的系统工程，是关系到国家预算能否顺利实施的重要环节。随着社会主义市场经济体制的建立和发展，财政管理体制改革的深化，我国现行的预算会计理论和核算体系，已经不能与之相适应... Several Basic Problems in Budget Accounting Reform Zhou Pingnong and Luo Jizhen The budget accounting reform is a systematic project involving a wide range of policies and strong policies. It is an important link that concerns the smooth implementation of the state budget. With the establishment and development of the socialist market economic system and the deepening of the reform of the financial management system, the current budget accounting theory and accounting system in our country can no longer be adapted to ...