建国以来,我国的会计体系一直划分为两大类:企业会计体系和预算会计体系。预算会计体系中包括财政总预算会计和行政事业单位预算会计两个分支。这次预算会计改革,把事业单位会计同行政单位会计区分开来,建立了单独的《事业单位会计准则》、《事业单位会计制度》和事业单位分行业的会计制度,这是预算会计法规建设上的一个突破。但是,在此情况下,有些同志就产生了事业单位是否还属于预算会计范畴的疑问,有的同志还认为事业单位会计法规制度的 Since the founding of the People’s Republic, China’s accounting system has been divided into two categories: corporate accounting system and budget accounting system. The budget accounting system includes the two branches of the budget accounting of the general budget and the budget accounting of the administrative institutions. The budget accounting reform, the public sector accounting unit with the accounting division to separate the establishment of a separate “Accounting Standards for Business Units”, “Institutional Accounting System” and the institutional sector accounting system, which is the construction of budget accounting regulations A breakthrough on the. However, under such circumstances, some comrades have raised the question whether institutions are still within the scope of budget accounting. Some comrades also consider that the accounting rules and regulations of public institutions