预算会计制度是指以预算管理为中心,是国家财政和行政、事业单位进行会计核算的规范。
根据美国现行的预算会计制度，大多数公共债务仍是隐性的。
Under current budget accounting in America, most such debt remains hidden.
对此，从重构预算会计制度体系、修正会计核算基础及改进财务报告三个方面提出相关建议。
Therefore, we give some suggestion, the budget accounting systems should be reconstructed, accounting basis should be repaired, and financial reporting should be improved.
因此就需要构建一套与现行预算会计制度相衔接、规范统一、可操作性强的高校教育成本核算模式。
Thus, a set of university educational cost calculating mode which is normative, unified and easy to be manipulated should be built to link up the budget accounting system used now.
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