当前,我国经济体制改革正在深入发展,财政工作面临着新的形势。国家预算的制定和执行,对预算管理工作提出了更高的要求。作为预算管理重要工具的预算会计,反应灵敏,信息准确,能够及时提供领导机关进行决策的重要依据,具有越来越重要的地位和作用。预算会计对国民经济宏观管理可以在以下几个方面发挥作用: At present, the reform of China’s economic structure is undergoing in-depth development and the financial work is facing a new situation. The formulation and implementation of the state budget have set higher requirements on budget management. As an important tool of budget management, budget accounting, responsive and accurate information can provide an important basis for decision-making by leading organs in a timely manner, which has an increasingly important position and role. The macroeconomic management of the national economy by budget accounting can play a role in the following aspects: