实施预算会计电算化的几点建议陆阿生一、预算会计是以预算管理为中心的专业会计，其立法依据包括《会计法》、《预算法》以及预算管理的法规、制度和规章，这就必须在全国形成一个预算会计的统一体系和信息系统。预算会计的特殊性使得预算单位的会计电算化工作有别于企业... Several Suggestions on the Implementation of Budget Accounting Computerization Lu Arsheng 1. Budget accounting is a professional accounting centering on budget management. Its legislative basis includes “Accounting Law”, “Budget Law” and laws, regulations and rules governing budget management. A unified system of budget accounting and information system must be formed throughout the country. The particularity of budget accounting makes the accounting unit of the budgetary unit different from the enterprise ...