预算会计应恢复借贷记帐法的浅议徐金昌目前，我国各级财政及事业行政单位采用的＂资金收付记帐法＂，是在我国计划经济体制和财政统收统支格局情况下创立的。随着社会主义市场经济的建立，预算内外资金增长，资金活动范围扩大、核算内容广泛，＂资金收付记帐法＂显然已不... At present, the “Funds Collection and Payment Accounting Law” adopted by the financial and business administrative units at all levels in our country is established under the circumstances that the planned economy system and fiscal revenue and expenditures are unified in our country of. With the establishment of a socialist market economy, the growth of funds both inside and outside the budget, the expansion of the scope of fund activities and the wide range of accounting items, it is clear that “the Funds Collection and Billing Act” has not ...