我国现行预算会计自产生以来对于推动政府机构改革,加强政府财政职能反面发挥着积极作用。但是随着我国外部环境的变化和内部经济环境的改善,现行预算会计已经不能完全适应形势需求。为此应当结合当前存在的问题对其作出完善和改革。随着我国市场经济体制改革的不断完善和经济社会发展的深入推进,财政管理体制改革也正在加快步伐,与我国经济社会发展相适应。目前已经初步建立了依据公共财政理论设计的预算管理模式。同时,逐步完 Since China’s current budget accounting has been produced, it has played an active role in promoting the reform of government agencies and strengthening the government’s fiscal functions. However, with the changes of the external environment and the improvement of the internal economic environment in our country, the current budget accounting can not fully meet the needs of the situation. To this end, we should make improvements and reforms in light of the current problems. With the continuous improvement of China’s market economy system reform and the deepening of economic and social development, the reform of the financial management system is also accelerating and is compatible with China’s economic and social development. At present, the budget management mode designed on the basis of public finance theory has been initially established. At the same time, gradually finished