预算会计作为我国会计体系的一个组成部分,已经有半个世纪的历史了。长期以来,预算会计为我国经济的发展和政治的稳定发挥了应有的作用。但是,随着社会主义市场经济体制的日益完善、加入WTO后相关措施的逐步实施以及经济全球化进程的日益加剧,现有预算会计及其规范已经遇到了前所未有的困惑与挑战。因此,改革 Budget accounting, as an integral part of our accounting system, has been half a century old. For a long time, budget accounting has played its due role in the economic development and political stability of our country. However, with the gradual improvement of the socialist market economic system, the gradual implementation of relevant measures after the accession to the WTO and the increasingly intensified economic globalization, the existing budget accounting and its norms have encountered unprecedented confusion and challenges. Therefore, reform