预算会计工作是整个预算管理的一个重要组成部分,是预算管理的基础.国家财政的收和支,都要通过预算会计进行收纳、拨付、核算和监督。作好预算会计工作,对于保证国家预算的圆满实现具有重要的作用。有些同志,包括有些财政部门的领导同志,对预算会计这项基础工作的重要性还缺乏足够的认识,存在着重预算轻会计管理的思想,认为预算会计就是记账、算账、报账,是事后反映,没有充分发挥预算会计在促进增产节约、增收节支、提高经济效益,维护财经 Budgeting and accounting work is an important part of the whole budget management and the basis of budget management. All the receipts and payments of state finances should be accepted, disbursed, accounted and supervised through budget accounting. Making budget accounting work plays an important role in ensuring the successful realization of the state budget. Some comrades, including some leading comrades in the financial sector, lack sufficient understanding of the importance of budgetary accounting as a basic work. There is an emphasis on the management of light accounting accounting. Accounting accounting is accounting, accounting and reimbursement, which is reflected in the aftermath , Did not give full play to the budget accounting in promoting production and conservation, increase revenue and reduce expenditure, improve economic efficiency, maintain financial