预算会计与企业会计构成了我国会计体系中的两大类。企业会计,是以核算资本金的循环为中心,以盈利为目的,适用于我国所有的企业单位;预算会计,是各级政府财政部门及其所属行政单位和各级事业单位,以货币为主要计量单位,对财政资金运动及其结果进行核算、反映和监督,促进国家财政收支任务圆满实现的财政管理活动。 Budget accounting and accounting constitute the two major categories in our accounting system. Business accounting, accounting capital cycle is centered, for profit purposes, applicable to all business units in China; budget accounting, is the financial sector at all levels of government and its affiliated administrative units and institutions at all levels, with money as the main Units of measurement, the financial capital movement and its results accounting, reflection and supervision, and promote the task of the state revenue and expenditure to achieve the successful financial management activities.