财政部颁发了新的预算会计制度,并已于1998年1月1日在全国预算单位统一执行。新制度的制定和实施,适应了社会主义市场经济的要求,是预算会计制度的重大改革。新制度规定:会计记帐采用借贷记帐法。改变和统一记帐方法,是这次预算会计制度改革的一项重要内容。笔者根据多年从事事业单位会计工作的体会,认为统一采用借贷记帐法好。全国的预算单位统一采用借贷记帐法,遵循了统一性原则,从而满足了预算会计管理的要求。改革前的预算会计制度规定使用收付记帐法,由于收付记帐法存在的缺陷,因而有的采用收付记帐法,有的则采用借贷记帐法,在实际执行中并未统一。多种记帐法的并存,预算会计在会计科目设置、记帐凭证使用、资料统计、报表编制等方面口径不一,势必影响预算会计的统 The Ministry of Finance issued a new budget accounting system and was uniformly implemented on January 1, 1998 in the national budget unit. The formulation and implementation of the new system has met the requirements of the socialist market economy and is a major reform of the budget accounting system. The new system provides: accounting bookkeeping by debit and credit. To change and unify the method of accounting is an important part of the reform of the budget accounting system. According to the author for many years engaged in the accounting business experience, that the unified method of using debit and credit is good. The national budget units adopted the unified debit and credit accounting method and followed the principle of uniformity so as to meet the requirements of budget accounting management. Before the reform of the budget accounting system using the receipt and payment method, due to the existence of payment and acceptance accounting method flaws, and therefore some adopt payment method, while others use the method of debit and credit, in the actual implementation is not uniform . The coexistence of a variety of accounting methods, budget accounting in the accounting subjects set, the use of vouchers, statistics, statements and other preparation of different caliber, is bound to affect the budget accounting system