预算会计既是预算管理的基础和重要组织部分,也是整个会计工作的重要组成部分。由于预算会计核算与预算管理的密切关系,也由于历史发展形成的原因,预算会计从一开始建立以来,就成为一个独立的会计核算与管理系统.中国会计学会成立十年来,在组织的一些学术研究活动中,虽曾涉及一些预算会计问题,但更多的是就企业会计开展学术研讨,相比而言,对预算会计的研究则是一个薄弱环 Budget accounting is not only the basis of budget management and an important part of the organization, but also an important part of the entire accounting work. Due to the close relationship between budget accounting and budget management and due to the formation of historical development, budget accounting has become an independent system of accounting and management since the beginning of its establishment.Chinese Accounting Association has established some academic Research activities, although some budget accounting issues have been involved, but more on corporate accounting academic research, compared to the study of budget accounting is a weak ring