在我国近几年的高速发展状况下,财政管理的模式与预算的编辑体制也在不断改革发展与完善,预算会计的管理模式出现了基础性的变化。本文主要列举出现下预算会计体制中所存在的问题,并探析其改革路线与今后发展的思路。 Under the rapid development of our country in recent years, the system of financial management and the system of budget editing are constantly reforming, developing and perfecting. The management mode of budget accounting has undergone fundamental changes. This article mainly lists the problems existing in the budget accounting system and analyzes the ideas of its reforming line and its future development.