改革现行预算会计制度的思考袁天长随着社会主义市场经济体制的建立和发展，政府职能逐步转变，在计划经济体制条件下的各种经济管理手段也必须进行相应调整或改革。会计，作为经济管理的重要组成部分，是保证经济活动有序进行的重要环节，也必须服从于市场经济的运作方式... Thoughts on Reforming the Current Budget Accounting System Yuan Tianchang With the establishment and development of the socialist market economic system, the government functions have been gradually transformed. Various economic management measures under the planned economic system must also be adjusted or reformed accordingly. Accounting, as an important part of economic management, is an important part of guaranteeing the orderly conduct of economic activities and must also be subject to the mode of operation of a market economy.