我从事企事业单位财务会计实践和教学工作二十多年，曾结识过数十种财政、税务、财务和会计方面的刊物。《预算管理与会计》虽是我结识最晚的一本，但对她情有独钟，倍感亲切。我之所以喜欢读她，首先是她的理论性较强，水平较高，很多预算管理与会计的难点、疑点，都可以从她 For more than twenty years in financial accounting practice and teaching in enterprises and public institutions, I have known dozens of publications in finance, taxation, finance and accounting. Although “Budget Management and Accounting” was the latest book I met, I was very fond of and affectionate to her. The reason why I like to read her, first of all, her strong theoretical, high level, a lot of budget management and accounting difficulties, doubts, can be from her