随着财政改革的不断深化,财政分配关系已发生重大变化,预算资金供应方式已由无偿的“供给型”向有偿与无偿相结合的“效益型”转化,且有偿使用资金的范围在逐步扩大。因此,建立和完善与之相适应的财政总预算会计核算体系,切实加强总预算会计对有偿使用资金的核算与管理,已势在必行。 With the continuous deepening of the fiscal reform, the fiscal distribution has undergone major changes. The supply of budgetary funds has been transformed from unpaid “supply ” to “benefit ” combining compensation and non-payment The scope is gradually expanding. Therefore, it is imperative to establish and improve the fiscal budget accounting system in accordance with them and to strengthen the accounting and management of the funds used for compensation in the total budget accounting.