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社会主义市场经济体制下预算会计的职能和作用辨析长沙市预算会计学会一、进一步研究预算会计职能和作用的必要性（一）适应财政预算管理体制改革的要求，进一步明确预算会计的职能，并充分发挥其作用，更好地为发展社会主义市场经济服务．随着计划经济体制向社会主义市场...
The function and role of budget accounting under the socialist market economy system Differentiation and Analysis of Changsha Institute of Budget Accounting I. The Necessity of Further Studying the Function and Function of Budget Accounting 1. Adapting the requirements of the reform of the budget management system to clarify the functions of budget accounting Give full play to its role and better serve the development of a socialist market economy. With the planned economic system to the socialist market ...