一、问题的提出我国预算会计是以预算管理为中心的宏观管理信息系统和管理活动 ,是核算、反映和监督政府与行政事业单位预算执行的一门专业会计 ,是与企业会计相并列的两大会计分支之一。多年来 ,尽管有关方面对预算会计的发展给予了积极的支持和帮助 ,预算会计理论和实务工作 I. Problems Proposed Budget accounting in our country is a macro-management information system and management activity centered on budget management. It is a professional accounting that accounts for, reflects and supervises the budget implementation of the government and administrative institutions, One of the big accounting branches. Over the years, although the parties concerned have given positive support and assistance to the development of budget accounting, the theory and practice of budget accounting