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本文论述了适应社会主义市场经济发展需要，建立具有中国特色的、科学规范的新预算会计体系的必要性和紧迫性；新预算会计体系由各级人民政府财政会计、行政单位会计、事业单位会计和参与预算执行的国库会计、收入征解会计共同构成。它的建立有利于加强财政预算管理、国家宏观管理以及单位财务管理，促进建立自我发展、自我约束机制，提高资金使用效果。
This article discusses the necessity and urgency of adapting to the needs of the development of the socialist market economy and establishing a new budget accounting system with Chinese characteristics and scientifically standardized. The new budget accounting system consists of the financial accounting of the people’s governments at various levels, the accounting of administrative units and the accounting of public institutions And participate in the implementation of the treasury treasury accounting, revenue collection accounting jointly constituted. Its establishment is conducive to strengthening financial budget management, state macroeconomic management and financial management unit, and promote the establishment of self-development, self-restraint mechanisms to improve the effectiveness of the use of funds.