预算会计改革对记帐方法的思考辽宁省财政学校副教授张中仁（一）作为记录和核算各级总预算、单位预算以及社会公益事业计划执行情况的会计─—预算会计。为适应当前形势、适应改革，预算会计的记帐方法、特别是从建国以来经历了一个相当长的历史过程。随着社会的发展、经... Accounting reform accounting methods of accounting Zhang Liaoning Province, Associate Professor of Finance (a) as a record and accounting at all levels of the total budget, unit budget and social welfare projects in the implementation of the plan of accounting - budget accounting. In order to adapt to the current situation and adapt to the accounting methods of reform and budget accounting, it has undergone a rather long historical process since the founding of the People’s Republic. With the development of society, ...