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随着社会主义市场经济的迅猛高速发展,中国经济发生了翻天覆地的变化。会计作为经济体系中的一个重要部分,在市场经济中发挥着至关重要的作用。在我国会计体系中,会计体系由预算会计体系和企业会计体系两大部分组成,同时预算会计又存在以下两个分支:其一财政总预算会计、其二行政事业单位预算会计。预算会计通过将事业单位会计与行政单位会计分开的改革制度。
With the rapid and rapid development of the socialist market economy, the Chinese economy has undergone tremendous changes. As an important part of the economic system, accounting plays a crucial role in the market economy. In our country’s accounting system, the accounting system consists of two parts: the budget accounting system and the enterprise accounting system. At the same time, the budget accounting has the following two branches: one is the fiscal total budget accounting and the other is the budget accounting of the administrative units. Budget Accounting Adopts a system of reform that separates the accounting of public institutions from the accounting of administrative units.