预算会计改革刍议邵国齐现在国家又颁布了《企业财务通则》和《企业会计准则》，并据以重新制定了各行业新的会计制度。其目的是为了建立一套与社会主义市场经济体制相适应的会计管理和核算体制。作为财会两大体系之一的预算会计，如何加快改革来强化财政的宏观调控；适应... Budget Accounting Reform Shao Qiqiunuo Now the country has promulgated the “General Rules of Corporate Finance” and “Accounting Standards for Business Enterprises”, and accordingly re-formulated a new accounting system for various industries. Its purpose is to establish a set of accounting management and accounting systems that are compatible with the socialist market economic system. As one of the two accounting and accounting system of budget accounting, how to speed up the reform to strengthen financial macro-control; adapt to ...