对预算会计改革的几点建议赵雅娟，侯雪筠，韩剑薇随着《企业会计准则》和《企业财务通则》的实施，企业会计进入了一个新的发展阶段，这使原本比较落后的预算会计的改革显得更为迫切。我国现行预算会计的基本模式是两个组成部分：单位预算会计和总预算会计；三种管理方式... Several Suggestions on Budget Accounting Reform Zhao Yajuan, Hou Xuejun, Han Jianwei With the implementation of “Accounting Standards for Business Enterprises” and “General Rules for Corporate Finance”, corporate accounting has entered a new stage of development, which has made the reform of the relatively backward budget accounting seem More urgent. The basic mode of China’s current budget accounting is two components: unit budget accounting and total budget accounting; three kinds of management ...