浅议预算会计改革徐金昌随着社会主义市场经济的建立，财政职能由供给型向效益型转变。按照计划经济模式制定的总预算、单位预算等会计制度，已不适应形势发展的要求，应不失时机地进行改革。现就有关改革的主要问题提出如下意见。１．应及时准确地制定《预算管理通则》和... Preliminary Discussion on Budget Accounting Reform Xu Jinchang With the establishment of a socialist market economy, the fiscal function is transformed from a supply-oriented model to a profit-oriented model. The overall budget formulated according to the planned economy model and the unit budget and other accounting systems have not met the requirements of the development of the situation and should lose no time in carrying out the reform. We hereby submit the following opinions on the major issues concerning the reform. 1. Should promptly and accurately develop “General Principles of Budget Management” and ...