论我国预算会计改革的目标模式

本文论述了适应社会主义市场经济发展需要，建立具有中国特色的、科学规范的新预算会计体系的必要性和紧迫性；新预算会计体系由各级人民政府财政会计、行政单位会计、事业单位会计和参与预算执行的国库会计、收入征解会计共同构成。它的建立有利于加强财政预算管理、国家宏观管理以及单位财务管理，促进建立自我发展、自我约束机制，提高资金使用效果。

On Objective Model of the Reform of Governmental and Institutional Accounting of Our Country

This paper expounds the necessity and urgency of establishing a new governmental and institutional accounting system with scientific norm and Chinese characteristics to meet the needs of the development of socialist market economy. This new system is composed of governmental budget accounting of all levels, administreative entity accounting, institutional entity accounting, treasury accounting and revenue accounting. Its establishment is beneficial to enharcing financial budgetary management,state macromanagement and working unit finance, which in turn helps set up a selfdeveloping, self - controlling mechanism and increase the utilization of capital.