简论预算周转金核算方法改革的合理性学习新财政总预算会计制度的体会郑琪玉关于动用本级预算结余设置和补充预算周转金的核算方法，新的《财政总预算会计制度》与原制度相比，有两点显著区别：一是原制度规定为“动用上年结余”设置，新制度改为“根据本年预算结余”设置... On the rationality of the budget reform of the working capital accounting method to learn the new accounting system of the total budget accounting experience Zheng Qiyu on the use of the budget budget to set up and supplement the budget working capital of the accounting method, the new “total budget accounting system” and the original system There are two notable differences: First, the original system stipulates that “the previous year’s balance should be used”, and the new system should be changed to “according to the current year’s budget balance”.