预算会计记帐方法谈刘晶夫（一）预算会计现采用以资金收付为主体的资金收付记帐法，但要求预算会计恢复使用借贷记帐法的呼声也颇高；这是因为收付记帐法已不适应市场经济的发展。从宏观上看，财政资金分配的格局以及财政管理体制的变化，使财政分配的领域进一步拓宽，以... Budget accounting method of accounting to talk about Liu Jingfu (a) of the budget accounting is to use cash receipts and payments as the main method of payment of funds, but requires budget accounting to resume the use of debit and credit accounting method of voice is also high; This is because the payment Accounting method has not adapted to the development of market economy. From a macro point of view, the pattern of distribution of financial funds and changes in the fiscal management system have further widened the area of ​​financial allocation to ...