编者按：本文是全国预算会计研究会第四次理事研讨会论文之二《全国预算会计改革的成就、经验及其深化》一文的第三部份，本刊略有删节，现予刊出，以飨读者。预算会计改革虽然已经取得了很大成绩，但这只是预算会计改革的初步成果，还存在许多需要完善、深化的问题。要达... Editor’s note: This article is the third part of the fourth conference of the National Symposium on Accounting and Accounting Symposium, “the achievements of the national budget accounting reform, experience and deepen,” the third part of this article was slightly abridged, is now published, To 飨 readers. Although the budget accounting reform has made great achievements, it is only the initial result of budget accounting reform. There are still many problems that need to be perfected and deepened. To reach ...