For this purpose, we should carry out an all-round reform of budgeting accounting system in reporting objective, reporting entity, accounting basis, and so on.

• 具体而言，应当从报告目标、报告主体、会计基础、核算范围等方面对现有的预算会计制度进行全方位的改革，以逐步建立我国的政府会计和政府财务报告制度。