预算会计是我国会计两大基本系列之一。预算会计和企业会计相比较,预算会计带有更强的宏观性。它以社会效益为目的,为政府的经济、政治、社会活动决策提供信息,其作用不可低估。 我国《会计法》的修改,《企业财务通则》和《企业会计准则》的出台及各大行业会计制度的重新制订,这是建国以来会计工作最重大的改革,使我国企 Budget accounting is one of the two basic series of accounting in our country. Budget accounting and corporate accounting compared to budget accounting with a stronger macro. It aims to provide social benefits and provide information for the government’s decisions on economic, political and social activities. Its role can not be underestimated. The revision of “Accounting Law”, the promulgation of “General Rules for Corporate Finance” and “Accounting Standards for Business Enterprises” and the reformulation of the accounting system in major industries are the most significant reforms in accounting work since the founding of our nation,