以1998年1月1日起全面执行《财政总预算会计制度》、《行政单位会计制度》、《事业单位会计准则》(试行)、《事业单位会计制度》为标志,表明我国预算会计已摆脱计划经济体制下的模式,走上了建立适应市场经济需要,具有中国特色、科学规范的预算会计模式的道路。近几年,随着财政 Starting from January 1, 1998, the overall implementation of the “Financial Budget System”, “Accounting System of Administrative Units”, “Accounting Standards for Institutions” (for Trial Implementation), and “Institutional Accounting System” are indicators that our country’s budget accounting has got rid of Under the planned economic system, the model has embarked on the path of establishing a budget accounting model that meets the needs of the market economy and has Chinese characteristics and scientifically and normatively. In recent years, with the financial