1994年2月,我国预算会计研究改革工作组正式成立。工作组的工作目标是按照社会主义市场经济体制的要求对现行预算会计进行改革。预算会计需要改革的内容很多,然而应该建立起怎样的新的预算会计规范体系则是首当其冲遇到的问题,是预算会计改革成败的关键之一。本文拟就应该建立起怎样的新的预算会 February 1994, China’s budget accounting research reform group was formally established. The working group’s goal is to reform existing budget accounting in accordance with the requirements of the socialist market economic system. However, what kind of new budget accounting norms system should be established is the first problem encountered in budget accounting and one of the keys to the success or failure of budget accounting reform. This article intends to establish what kind of new budget will be established