预算会计是我国会计体系的重要组成部分。近几年,随着政府职能转变和财政管理体制改革的步伐加快,现行的预算会计体系逐渐暴露出滞后性和不适应性。“十二五”期间大力推进预算会计改革,建立和完善政府会计准则体系,全方位实施事业单位会计改革,对充分发挥会计服务财政,促进公共财政建设和社会经济发展,全面提升行政事业单位管理水平具有重要意义。 Budget accounting is an important part of our accounting system. In recent years, with the acceleration of the transformation of government functions and the reform of the fiscal management system, the current budget accounting system has gradually exposed its lag and inadaptability. During the 12th Five-Year Plan period, we vigorously pushed forward the reform of budget accounting, established and improved the system of government accounting standards, and implemented the accounting reform in public institutions in an all-round way. This will give full play to the financial services provided by accounting services, promote public finance and social economic development, Unit management level is of great significance.