预算会计不宜继续使用收付记帐法傅朝选丰少青同志的《预算会计记帐方法之我见》（见《预算会计研究》１９９４年第６期）明确提出＂预算会计应继续实行现行的资金收付记帐法。＂对这一结论我认为需要研究。因为收付记帐法虽然有优点，但也有不尽人意的地方。下面提出来与... Budget accounting should not continue to use the accounting method of collection and payment Fu Chao Choi Feng young comrades “My opinion on the accounting method of budget accounting” (see “Budget Accounting Research” 1994 the sixth period) clearly put forward “budget accounting should continue to implement the existing funds Payment method. ”I think this conclusion needs to be studied. Because of the advantages of payment and bookkeeping method, but there are also unsatisfactory places. The following is presented with ...