本文对预算会计及其预算会计制度进行了简要的阐述,并对预算会计制度的重要意义和内容进行介绍,最后以预算改革、国库集中收付制度改革和部队采购制度的改革对现役部队单位会计的影响进行了分析。笔者认为预算会计制度改革具有重要意义,其决定了部队财务改革的成败。 This article briefly introduces the budget accounting and its budget accounting system, and introduces the significance and content of the budget accounting system. Finally, based on the budget reform, the reform of the treasury centralized payment system and the reform of the military procurement system, The impact of the analysis. The author believes that the reform of the budget accounting system is of great significance, which determines the success or failure of the financial reform of the armed forces.