对预算会计改革中几个问题的思考张宝生，谷岳山目前，在全国预算会计改革过程中，政府财政会计制度、行政单位会计制度和事业单位会计制度的制定工作已进人了＂冲刺阶段＂。辽宁省预算会计研究会课题组曾以《用模拟操作方式验证会计要素、平衡公式、资产负债表资料》为题... At present, in the process of the national budgetary accounting reform, the formulation of the government financial accounting system, the accounting system of the administrative units and the accounting system of public institutions have entered the stage of “sprint stage” . Liaoning Provincial Budget Accounting Research Task Force had “to verify the use of simulated operating elements of accounting, balance formulas, balance sheet data” as the title ...