所谓整合预算内外会计制度,是指把现行的《预算外资金财政专户会计核算制度》,并入《财政总预算会计制度》统一核算,统一管理。本课题重点研究整合的方法及其有关问题。一、预算内外会计制度分设的弊端1997年6月25日财政部制发的《财政总预算会计制度》,收支核算限于一般预算、基金预算、专用基金、资金调 The so-called integration of budgetary internal and external accounting system refers to the current “extra-budgetary financial accounting system,” incorporated into the “general budget accounting system” unified accounting and unified management. This topic focuses on the integration of methods and related issues. I. The Disadvantages of Separating the Accounting System Both Inside and Outside the Budget The “Total Budget Accounting System” issued by the Ministry of Finance on June 25, 1997, the revenue and expenditure accounting is limited to the general budget, fund budget, special funds and funds