《事业单位财务规划》颁布后，许多地方和部门建议与《规则》相配套的《事业单位会计准则》应早日出台。当前预算会计制度改革中存在的疑难问题是：在政府财政会计中，其预算支出数按什么口径列入会计报表。就这个问题，最近本刊记者专访了中国会计学会副会长、全国预算会计研 After the promulgation of the “Financial Planning of Institutions”, many localities and departments have proposed that the “Accounting Standards for Institutions” that match the “Rules” be promulgated as soon as possible. The current difficulty in the reform of the budget accounting system is the question: in the government financial accounting, the budget expenditure by the number included in the accounting statements. On this issue, recently correspondents interviewed the vice president of China Accounting Association, the National Budget Accounting Research