中国预算会计的实践与改革财政部预算司司长高强一、我国预算会计的实践与发展我国会计基本可以分为企业会计和预算会计两大类。预算会计是我国会计的专有概念，它是我国会计领域的一个特殊序列，主要包括财政机关总预算会计、行政机关会计和事业单位会计。财政机关是组织... Practice and Reform of China’s Budget Accounting Gao Qiang, Director of the Budget Department, Ministry of Finance 1. The Practice and Development of China’s Budget Accounting Basically, accounting in our country can be divided into two major categories: corporate accounting and budget accounting. Budget accounting is a special concept of accounting in our country. It is a special sequence of accounting field in our country. It mainly includes the total budget accounting of financial institutions, the accounting of administrative departments and the accounting of public institutions. Financial institutions are organizations ...