在当代,会计事实上存在着微观会计与宏观会计两大门类。微观会计包括企业会计和单位预算会计两大系列;宏观会计核心部份是国家总预算会计,同时也内含中央银行总会计。概括说来,在社会会计总体系中,微观会计是主体,宏观会计是主导,微观会计中的企业会计则是整个会计体系的基础。 In the contemporary era, there are actually two categories of micro-accounting and macro-accounting in accounting. Micro-accounting includes two series of enterprise accounting and unit budget accounting. The core part of macro-accounting is the national total budget accounting, which also contains the central bank’s total accounting. To sum up, in the overall system of social accounting, micro-accounting is the main body, macro-accounting is the dominant, and micro-accounting is the basis of the entire accounting system.