群策群力冲刺攻坚———预算会计改革座谈会纪实●本刊记者预算会计改革是继企业会计改革之后我国会计领域的又一重要改革，也是一项涉及面较广、难度较大的改革。这项改革，经过三年多来多次研讨、征求意见和修改补充，三个制度已基本成型，目前进入最后的攻坚、冲刺阶段... Brainstorming --- A Record of Budget and Accounting Reform Forums ● Our correspondent budget accounting reform is another important reform in China’s accounting after the accounting reform of enterprises. It is also a more extensive and difficult reform. After more than three years of discussions, soliciting opinions and revising the three reforms, the reform has basically taken shape and now it has finally entered the final stage of its storming and sprint.