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现行预算会计制度自实施以来 ,对社会经济的发展、国家财政管理起到了一定的作用 ,但是 ,随着经济体制改革和财政支出管理体制改革的深入发展 ,现行的预算会计制度的诸多问题和矛盾逐渐暴露出来。一、现行预算会计制度的局限性(一 )难以真实反映核算结果《事业单位会计准则》中
Since the implementation of the current budget accounting system, it has played a certain role in the social and economic development and the state financial management. However, with the deepening development of economic system reform and the reform of the financial expenditure management system, many problems and contradictions in the current budget accounting system Gradually exposed. First, the limitations of the current budget accounting system (a) difficult to truly reflect the accounting results “Accounting Standards for Business Units”