在探索我国现行事业单位预算会计体系的现状时,我们不难发现,我国的预算会计体系中存在着很多的问题。在借鉴其他国家经验的前提下,我国提出了适应我国事业单位预算会计体系发展的改革方法,同时也指出了我国由收付实现制向权责发生制的转变,以及在转变中我们可以采取的步骤和应该转变的项目预算会计在政府、行政机关等事业单位中,有着既重要又基础的地位。预算会计在加强行政事业单位管理和考核过程中扮演着非常重要的角色,起着至关重要的作用。我国的预算会计是在1950年10月制定出来的,并且在同年付诸实施,而为了适应社会的发展还有社会主义市场经济体制的形成,在以后的许多年中进行了多次的修改,现行的预算会计是在1997年经历改革后进行实施的。 When exploring the status quo of the budget accounting system of the current public institution in our country, we can easily find out that there are many problems in our country’s budget accounting system. On the premise of learning from the experiences of other countries, China has put forward a reform method that adapts to the development of the budget accounting system in our country. At the same time, it also points out the change of our country from the payment system to the accrual basis, Steps and items that should be changed Budget accounting has both an important and a foundation position in public institutions and administrative institutions. Budget accounting plays a very important role in strengthening the management and assessment of administrative units and plays a vital role. Our country’s budget accounting was formulated in October 1950 and put into effect in the same year. In order to adapt to the social development and the formation of a socialist market economy, many changes were made in many years in the future, The current budget accounting was implemented after the reform in 1997.