随着财政管理体制改革的步伐加快,现行预算会计面临着新的问题与不足。改革我国现行预算会计的对策是:重新构造预算会计体系;逐步转向权责发生制会计基础;改进完善政府会计信息体系。 With the acceleration of the reform of the fiscal management system, the current budget accounting faces new problems and deficiencies. The countermeasures for reforming the current budget accounting in our country are as follows: reconstructing the budget accounting system; gradually shifting to the accrual accounting basis; and improving and perfecting the government accounting information system.