一、财政体制改革对公路事业单位财会改革的影响及要求(一)公路事业单位预算编制需要研究及探讨的问题其一,正确处理预算管理与计划管理关系。现阶段我国经济体制正处于转型时期,在完全建立起公共财政之前,国家管理经济的手段是采取计划和预算的双重管理,公路事业单位的支出既要执行部门预算管理又要执行年度计划管理,而现实情况是计划与预算编制的时间 First, the impact of the financial system reform on the accounting reform of highway institutions and the requirements (a) the highway public institution budget preparation needs to be studied and discussed First, the correct handling of the relationship between budget management and program management. At this stage of our country’s economic system is in the transitional period, before the full establishment of public finance, the state’s means of economic management is to take the dual management of the plan and budget, the expenditure of highway agencies to implement both the department budget management and the implementation of annual plan management, The reality is that planning and budgeting of the time