会计分析是会计管理的重要组成部分。长期以来。单位预算会计的分析工作是比较薄弱的,分析的内容也只着重于会计报表(主要是年终决算)作事后分析,这就削弱了预算会计分析的积极作用。我认为,会计分析应贯穿在单位预算资金运动的全过程。它应包括:预算(计划)的分析—事前分析;预算执行过程的分析—事中分析:预算执行结果的分析—事 Accounting analysis is an important part of accounting management. For a long time. Analysis of the unit budget accounting is relatively weak, the analysis focuses only on post-fact analysis of accounting statements (mainly year-end accounts), which weakened the positive role of budget accounting analysis. In my opinion, accounting analysis should run through the whole process of unit budget funds movement. It should include: Analysis of the budget (plan) - Pre-analysis; Analysis of the budget implementation process - Analysis of the case: Analysis of the budget execution results - Things