随着预算管理制度改革的深化和政府收支分类改革的实施,预算会计改革已势在必行。笔者立足工作实际,就行政、事业单位会计的改革谈些看法。一、改革要遵循四个原则(一)要适应预算管理制度改革的需要。1998年 With the deepening of the budget management system reform and the implementation of the government revenue and expenditure classification reform, budget accounting reform is imperative. Based on the actual work of the author, I talk about the reform of accounting in public administrations and public institutions. First, we must follow the four principles of reform (a) to adapt to the needs of the reform of the budget management system. 1998