近年来我国在预算管理制度方面进行了一系列改革,但预算会计制度尚未进行根本性的改革,已经不能适应预算管理的要求。本文试从会计组成体系、会计核算基础、会计核算体系和会计科目体系等方面对预算会计制度改革进行探讨。 In recent years, our country conducted a series of reforms on the budget management system, but the budget accounting system has not undergone fundamental reforms and can no longer meet the requirements of budget management. This article tries to discuss the reform of the budget accounting system from the aspects of accounting system, accounting basis, accounting system and accounting system.