《预算会计研究通讯》杂志今年第5期,刊登了闫达五教授谈预算会计改革的报道。闫教授说,目前正是改革预算会计的有利时机,要紧紧抓住这一机遇,把预算会计工作搞上去。预算会计是我国会计两大基本系列之一,在会计领域占有半边天。从国外情况看,依照会计主体的经营目的为标准,一般将会计划分为两大类:一类是盈利组织的会计,即我们所讲的企业会计;一类是非盈利组织的会计,包括政府会计和政府补助单位的会计,与我国的预算会计类似。盈利组织会计和非盈利组织会计的地位是等同的,在有些国家各定有其独立的会计准则。我国的预算会计和企业会计有 “Budget Accounting Research Newsletter” magazine No. 5 this year, published a report on Professor Yan Dahua budget accounting reform. Professor Yan said that at present it is a favorable opportunity to reform budget accounting. We must seize this opportunity and engage in budget accounting. Budget accounting is one of the two basic series of accounting in our country, accounting for half the sky in accounting. In foreign countries, according to the business objectives of accounting entities as a standard, the general plan will be divided into two categories: one is the accounting of the profit organization, that is, we are talking about corporate accounting; one is non-profit accounting, including government accounting And government subsidies accounting, and our budget accounting similar. Profit organization accounting and non-profit accounting status is equivalent, in some countries have their own separate accounting standards. Our country’s budget accounting and enterprise accounting have