预算支出的会计核算,必须准确及时地反映预算资金的分配使用情况,便于考核、汇总和分析预算执行情况。为此,预算会计制度规定了各级财政总预算和单位预算支出核算的统一口径。弄明白预算资金活动过程中不同阶段的性质,明确其范围和界限,对正确进行支出核算是有益的。我仅根据个人的体会,谈谈预算支出会计核算中的几个问题。(一)预算资金的划拨和预算支出 The accounting of budgetary expenditures must accurately and promptly reflect the distribution and use of budgetary funds and facilitate the assessment and compilation and analysis of the implementation of the budget. To this end, the budget accounting system provides for a unified caliber of the total financial budget at all levels and unit budget expenditure accounting. Getting a clear understanding of the nature of the different stages of the budgetary fund’s activities, clarifying its scope and boundaries, is good for proper accounting of expenditures. According to my personal experience, I talk about several issues in the accounting of budget expenditures. (A) the allocation of budget funds and budget expenditures