随着社会主义市场经济的建立和发展以及财政、财务管理,税收、金融等一系列改革措施的实行,现行的预算会计制度已无法满足社会经济运行和事业发展的需要,需要根据新的情况进行改革,以新的会计核算模式取代旧的会计制度。为了适时进行这 With the establishment and development of a socialist market economy and the implementation of a series of reform measures such as fiscal and financial management, taxation, and finance, the current budgetary accounting system has been unable to meet the needs of social economic operation and career development, and it needs to be carried out according to new circumstances. The reform replaced the old accounting system with a new accounting model. In order to carry out this timely