由于经济高速发展以及文化多元化的发展,财政总预算会计制度正在逐步建立。随着社会市场经济建设的需要,财政总预算会计制度的弊端也越来越明显。近年来,在我国经济体制改革的大背景下,以预算管理为核心的金融体系也在不断创新。本文阐述了当前财政总预算会计制度的基本情况及改革中的难点,并提出了与进一步完善财务预算会计制度相关的建议。 Due to the rapid economic development and cultural diversification, the financial budget accounting system is gradually being established. With the needs of the construction of a social market economy, the drawbacks of the financial budget accounting system have become increasingly evident. In recent years, under the background of the economic reform in our country, the financial system with budget management as its core is also constantly innovating. This article expounds the basic situation of the current fiscal budget accounting system and the difficulties in reform, and puts forward some suggestions related to the further improvement of the financial budget accounting system.