最近.财政部制发了新的《财政机关总预算会计制度》。从1984年开始执行。新制度是在1963年制度的基础上,根据当前财政预算管理的要求,广泛听取意见后制定的。为了正确贯彻执行新制度,现作些简要介绍。一、关于总预算会计的任务。财政总预算会计是各级财政机关核算、反映和监督财政总预算执行的专业会计。原制度对总预算会计的任务偏重于记帐、算帐、报帐等事务性、技术性方面,不够全面。新制度加强了总预算会计的管理职能,除规 Recently, the Ministry of Finance issued a new “Total Budget Accounting System for Financial Institutions.” From 1984 onwards. The new system was formulated on the basis of the 1963 system and based on the current requirements of budgetary administration, after extensive public hearings. In order to correctly implement the new system, let’s make a brief introduction. First, the task of total budget accounting. Financial budgetary accounting is a professional accountant at all levels of the financial authorities accounting, reflecting and monitoring the implementation of the total budget. The original system of the total budget accounting emphasis on the accounting, accounting, accounting and other transactional, technical aspects, not comprehensive enough. The new system strengthens the general budget accounting management functions, except rules