对预算会计改革的思路张中仁预算会计是伴随新中国的诞生而发展起来的专业会计。随着社会主义市场经济体制的确立，企业会计通过制定《企业会计准则》及《企业财务通则》进行了全面改革。笔者就预算会计改革谈点看法。一、关于预算会计改革框架有几种意见：一种意见认为，... Thinking of Budget Accounting Reform Zhang Zhongren Budget Accounting is a professional accountant developed along with the birth of New China. With the establishment of the socialist market economic system, corporate accounting conducted a comprehensive reform through the formulation of the “Accounting Standards for Business Enterprises” and the “General Rules for Corporate Finance.” I talk about budget accounting reform point of view. First, there are several opinions on the budget accounting reform framework: one opinion that ...