一、改革的必要性预算会计是我国会计领域的一个特殊序列,主要包括财政机关总预算会计、行政机关会计和事业单位会计三部分。尽管预算会计的技术性操作不如企业会计复杂,但要进行改革却不是一件容易的事。因为预算会计主体庞杂,门类多,各行业专业性强。但由于属 I. The Necessity of Reform Budget accounting is a special sequence in China’s accounting field. It mainly includes three parts: the total budget accounting of the financial authorities, the accounting of the administrative authorities and the accounting of public institutions. Although the technical operation of budget accounting is not as complicated as the accounting of enterprises, it is not an easy task to carry out the reform. Because of the complex budget accounting subjects, many categories, all sectors of professional and strong. But because of the genus