近年来,随着公共财政体制的逐步建立,财政支出领域进行了政府采购、工资统发、部门预算、国库集中收付等一系列重大制度改革。由于客观环境发生了较大的变化,使得总预算会计的核算和管理出现了许多新情况、新问题。因此,认真研究和解决这些新变化,使总预算会计工作适应财政支出 In recent years, with the gradual establishment of the public finance system, a series of major system reforms have been carried out in areas of public expenditure, such as government procurement, unification of wages, departmental budgets, centralized treasury collection and payment. As the objective environment has undergone major changes, many new situations and new problems have emerged in the accounting and management of the total budget accounting. Therefore, earnestly study and solve these new changes, so that the total budget accounting work to finance expenditures