在行政事业单位的经费收支和预算管理活动中,会计科目和预算科目不可或缺,如果没有这两种科目,行政事业经费预算收支活动的管理将无法进行。那么会计科目与预算科目之间是什么关系呢? 为了弄清这个问题,首先简要说明一下什么是会计科目和预算科目。我认为,会计科目是对资金活动的经济内容,即会计核算的对象所作的科学分类。由于行政事业单位大多应用收付记帐法,所以会计科目一般分为三大类,即资金来源类科目、资金运用类科目和资金结存类科目。预算科目是对国家预算收支内容进行的总分类,因而预算科目分为预算收入类科目和预算支出类科目。(由于行政事业经费多是消费性质的支出,很少有预算收入,所以这儿所说的预算科目一般是指预算支出科目。)由此可见,会计科目和预算科目都是特定的分类方法。前者是按资金性质进行的分 In the expenditure and budget management activities of administrative institutions, accounting subjects and budget subjects are indispensable. If there is no such two subjects, the management of budgetary revenues and expenditures of administrative services will not be possible. What is the relationship between accounting and budget subjects? To clarify this question, first briefly explain what accounting subjects and budget subjects are. In my opinion, accounting is a scientific classification of the economic content of financial activities, that is, the object of accounting. Since the administrative institutions mostly use the receipt and payment accounting method, the accounting titles are generally divided into three major categories, namely, the sources of funds, the use of funds, and the balance of funds. The budget account is the total classification of the state budget revenue and expenditure. Therefore, the budget account is divided into the budget revenue account and the budget expenditure account. (Since administrative expenses are mostly expenditures of a consumer nature and there are few budgetary revenues, the budgetary subjects referred to here are generally referred to as budgetary expenditure subjects.) Thus, accounting subjects and budget subjects are specific classification methods. The former is divided according to the nature of funds