(一)政府会计相关制度的初步形成新中国成立之后,面对当时的经济和政治环境,原有的预算会计相关制度亟需改革以适应经济社会发展的需要。以1950年中央人民政府政务院发布的《预算决算暂行条例》为指导,财政部于同年年底制定了分别适用于党政机关和事业单位的《各级人民政府暂行总预算会计制度草案》和《各级人民政府暂行单位预算会计制度草案》,对预算会计的相关体系进行了具 (A) the initial formation of government-related accounting system After the founding of New China, in the face of the prevailing economic and political environment, the original system of budget accounting reform urgently needed reform to meet the needs of economic and social development. Under the guidance of the Provisional Regulations on Budgetary Accounts promulgated by the Central Government of People’s Government in 1950, the Ministry of Finance formulated the “Provisional General Budgetary Accounting System for People’s Governments at All Levels” and the “ Level People’s Government Interim Budgets and Budget System ”, the budget system of accounting related to a