建国以来,我国的预算会计制度进行了一系列的改革,由适应以前的计划经济变为适应现在的市场经济,为我国经济的发展做出了不可估量的贡献。然而,随着全球经济的飞速发展,我国现行的预算会计制度在执行中也出现了一些深层次的问题,预算会计制度改革引起了很多的思考。笔者对我国现行的预算会计制度进行了分析,指出了不足,并提出了具体的改革建议。 Since the founding of the People’s Republic of China, our country’s budget accounting system has carried out a series of reforms, from adapting to the former planned economy to adapting to the current market economy and making an immeasurable contribution to the economic development of our country. However, with the rapid development of the global economy, some deep-seated problems have emerged in the implementation of the current budget accounting system in our country. Many changes have taken place in the reform of the budget accounting system. The author analyzes the current budget accounting system in our country, points out the shortcomings and puts forward some concrete proposals for reform.