《预算会计研究通讯》杂志今年第4期,刊登了《杨纪琬教授谈预算会计改革》一文。文章说:当前,预算会计方面,急需着手改革的是单位预算会计。现在行政事业单位特別是一些事业单位,资金已形成多渠道、多来源,有的单位预算外资金比预算内资金还多,而且实际上单位对各种资金是统筹使用的。但作为一个单位的领导,还不能掌握本单位资金的总情况,财会部门更掌握不了资金的总数额。单位的会计,不能只管预算内资金,要把预算会计的视野扩大,应该把单位各种资金统一反映出来,以掌握单位的整个经济活动,改善单位内部的经营管理工作。因此,单位有必要建立综合财务计划和与此相适应的各项资金的统一核算制度。杨教授说:预算会计的记帐方法需要改革,早改晚 The fourth issue of this year’s Journal of Budget, Accounting and Research Communications published a speech entitled “Professor Yang Jilian Talks about Budget Accounting Reform.” The article said: At present, budget accounting, urgent need to start reform is the unit budget accounting. Nowadays, administrative institutions, especially some institutions, have formed multi-channel and multi-sourced funds. Some have extrabudgetary funds that are more than the budgetary funds, and in fact, the units use the various funds in an integrated manner. However, as a unit of leadership, can not grasp the general situation of the unit funds, accounting departments can not grasp the total amount of funds. Units of accounting, can not just budget funds, budget accounting should expand their horizons, should be unified unit of funds reflected in order to master the unit’s overall economic activity, to improve the unit’s internal management. Therefore, it is necessary for the unit to set up a unified accounting system for the comprehensive financial plan and the corresponding funds. Professor Yang said: The accounting method of budget accounting needs reform, as early as late