随着我国市场经济体制的建立和完善,财政体制改革的不断深入,各项预算管理改革措施相继推出并逐步实施,主要有部门预算、政府采购和国库集中支付制度等。这些措施对原有的预算会计核算产生了较大的冲击,出现了一些新问题,如政府采购会发生货已到,款未付的 With the establishment and perfection of the market economy system in our country and the continuous deepening of the reform of the financial system, various budget management reform measures have been introduced one after another and gradually implemented, mainly including departmental budgets, government procurement and the treasury centralized payment system. These measures have a greater impact on the original budget accounting, there have been some new problems, such as government procurement will occur, the unpaid