一、制定预算会计准则的必要性 随着经济体制改革的不断深入和对外开放政策的贯彻实施,迫切需要对现行预算会计制度进行重大改革,制定预算会计准则,逐步建立以会计准则统驭各种预算管理形式的会计制度的新模式。 1.制定预算会计准则是改革原有预算会计核 I. The Necessity of Making Budget Accounting Standards With the continuous deepening of the economic reform and the implementation of the policy of opening up to the outside world, there is an urgent need to make major reforms to the current budget accounting system, formulate the budget accounting standards and gradually establish a system of accounting standards A new model of the accounting system in the form of budget management. 1. The establishment of budget accounting standards is the reform of the original budget accounting