对中国预算会计基本走向的探讨孟凡利“革命式”的中国企业会计改革已经渡过了其高潮期，开始步入缜密化的轨道；但是，作为会计的半边天的预算会计却依然悄无声息。那么，人们不禁要问：难道中国现行的预算会计体系就能够适应新形势的需要而不用变革吗？答案当然是否定的... Discussion on the Basic Trend of China’s Budget Accounting MENG Fanli The “revolutionary” accounting reform of Chinese enterprises has crossed its climax and begun to be organized. However, the budget accounting as a half-day accounting has remained silent. Well, people can not help but ask: Is China’s current budget accounting system able to adapt to the needs of the new situation without change? Of course, the answer is no.