After the ministry of finance had issued the budget accounting regulation including overall finance budget accounting , governmental unit accounting and institutional accounting , a series of budget accounting regulation has come into being in china , which was suitable for our socialistic market economy . along with a series of reformation about government finance administration and government budget administration such as reforming edition method of budget etc . , however , the working environment of our existing budget accounting regulation has made a big change 但随着我国以加强和规范财政管理为中心、对预算管理体制所进行的一系列改革，如：改革预算编制方法、细化预算编制内容、实行零基预算和部门预算、逐步实施国库集中收付制度、推行积极政府采购制度等，现行预算会计的运行环境已经发生了重大变化、原核算内容和方法已不能适应某些新业务的变化在执行中暴露出一些深层次的问题，迫切需要对预算会计制度进行进一步修改和完善。
