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经济愈发展,会计愈重要,预算会计亦应跟随社会发展的步伐进行改革。本文首先描述了我国预算会计的现状,提出了预算会计改革的重要性,接着对预算会计近年来的改革趋势进行了深入的研究,预算会计的改革趋向一定会越来越符合我国经济发展的需要,同时推动我国政府职能的转变。
The more economic growth, the more important accounting, budget accounting should also follow the pace of social development for reform. This paper first describes the status quo of China’s budget accounting, puts forward the importance of budget accounting reform, and then the budget accounting in recent years, the trend of reform conducted in-depth study, budget accounting reform trend will be more and more in line with China’s economic development needs , At the same time promote the transformation of our government functions.