《预算管理与会计》由财政部主管、全国预算与会计研究会主办,是我国财经领域唯一以预算管理和政府会计为主、兼顾广义财政改革发展内容的一级刊物。作为全国性学术团体主办的专业指导性期刊,本刊既是宣传国家财政法规、政策和重要工作部署的骨干媒体,也是探索公共预算和政府会计理论创新、研讨公共预算管理和政府会计改革实务、交流有关公共财政财务改革发展理论观点和对策建议的重要平台,汇 Budget Management and Accounting, sponsored by the Ministry of Finance and sponsored by the National Budget and Accounting Research Association, is the only first-level publication in China’s financial field focusing on budget management and government accounting while taking into account the broad-based fiscal reform and development. As a professional guide journal sponsored by a nationwide academic community, this magazine is both the backbone media to promote the state’s financial laws and regulations, policies and the deployment of important work. It also explores public budget and government accounting theory innovation, discusses public budget management and government accounting reform practices, exchanges On the public finance and financial reform and development of theoretical perspectives and countermeasures and suggestions of the important platform, sink