近几年来,政府对现行财政管理体制进行了深化改革,企业在财政管理方面已经逐步形成了预算管理模式。但是,因为我国预算会计体系的不成熟,造成我国预算会计依旧存在不少的问题。笔者在文中通过分析当前我国预算会计工作中所存在的问题,给出一些解决方案,以期望给会计预算制度的改革提供建设性意见。 In recent years, the government has deepened the reform of the current fiscal management system and enterprises have gradually formed a budget management model in terms of financial management. However, due to the immature budget accounting system in our country, many problems still exist in our budget accounting. Through analyzing the existing problems in the current budget accounting in our country, the author gives some solutions and hopes to provide constructive suggestions for the reform of the accounting budget system.