预算会计是以预算管理为中心的宏观管理信息系统和管理手段，是核算、反映和监督中央与地方各级政府预算及以事业行政单位收支预算执行情况的会计。其主体除了政府财政和行政事业部门外，还涉及到税务、海关等征收机关和国库。建国初期，财政部和有关部门先后颁布了总预算... Budget accounting is a macroscopic management information system and management method based on budget management. It is an accounting system that calculates, reflects and supervises the budget implementation at the central and local levels and the implementation of budgetary and administrative expenses in the administrative units. In addition to its main government financial and administrative departments, but also related to taxation, customs and other collection agencies and the treasury. In the early years of the founding of New China, the Ministry of Finance and relevant departments successively promulgated the total budget ...