1, the so-called moderate separation, after reading through it, it is actually completely separated. The fundamental two systems are each saying his own words, each calculating his own account and having nothing to do with each other. Double parallel bookkeeping is often repeated bookkeeping, but there are many places that cause many differences.

2, the so-called mutual convergence, in fact, there is no convergence at all, the whole article only sees a reconciliation table of the current budget balance and the current surplus difference, which is something related between these two accounting systems. As for parallel bookkeeping, vouchers actually don't matter much. Or calculate each voucher.

3. Parallel bookkeeping. The accounting methods of the two accounting systems are different. The accrual basis of finance and the cash basis of budget require parallel bookkeeping, that is, the same project is recorded twice. Many things that have nothing to do with the receipt and payment of funds are just financial accounting and bookkeeping, and there is no budget. The reform has indeed established a more scientific financial accounting as the actual basis for bookkeeping, which is actually an increase in the financial accounting system.