改革开放以来,我国预算会计作了多次改革,其中最重要的是1998年“三制一则”的修改、制订执行。经过这次改革,预算会计体系进一步发展完善了,预算会计制度更科学规范了。这次改革的不足之处,主要是财政总预算会计未能对政府的固定资产、长期债务进行 Since the reform and opening up, China’s budget accounting has made many reforms, the most important of which is the revision of the “three systems and one” in 1998, which formulated and implemented. After this reform, the budget accounting system has been further developed and improved, and the budget accounting system has been scientifically standardized. The inadequacies of this reform are mainly that the total fiscal budget accounting failed to carry out the government’s fixed assets and long-term debt