随着我国财政预算管理体制的不断改革和完善,建立公共财政,实行部门预算、政府采购、国库集中支付制度等都是财政预算管理体制改革的重大举措,这些改革措施势必影响到政府财务活动以及政府财务报告的内容和方法。但预算会计制度并未因此进行相应的改革,预算会计已经不能适应财 With the continuous reform and improvement of our fiscal budget management system, establishing public finance, implementing departmental budgets, government procurement, and treasury centralized payment systems are all important measures for the reform of the fiscal budget management system. These reform measures will certainly affect the government’s financial activities and Government financial report content and methods. However, the budget accounting system has not been the corresponding reform, budget accounting has not adapted to Choi