预算会计准则（意见稿）重庆市预算会计研究会课题组编者按：根据全国预算会计研究会制定的重点课题研究计划，几年来各地预算会计研究会（学会）积极组织科研力量，在已有成果的基础上，对预算会计改革又进入了实质性的研究，取得了一些全面系统性的或专题性的科研成果。... Budget Accounting Standards (Opinion) Chongqing Institute of Budget Accounting Research Group Editor’s note: According to the National Budget Accounting Research Association formulated a key research project, the past few years around the Institute of Budget Accounting Research (Institute) to actively organize scientific research, in the existing results On the basis of the budget accounting reform has entered a substantive study, made some comprehensive and systematic or thematic research results. ...