从20世纪90年代以来,采用权责制的政府会计和预算成为许多国家进行公共财政管理改革的重要内容。那么,权责制会计改革和权责制预算编制改革之间究竟存在什么样的关系?在我国,是否需要同时推进这两项改革?本文拟作些分析。 Since 90s of the 20th century, government accounting and budgeting using the power and responsibility system has become an important part of the public financial management reform in many countries. So, what is the relationship between the accountability reform and the budget system reform? In our country, do we need to push forward these two reforms at the same time?