预算会计是以核算,反映和监督国家预算的执行为中心的会计,涉及与预算执行有关的各项经济活动,广泛应用于各级财政机关,事业行政单位及参与预算执行的国家金库、征收机关,拨款监督机构等领域。因此,预算会计工作者不仅需要有较高的政策水平和政治素质,还需要有较广的知识面和较高的会计业务素质。以期通过预算会计的核算、反映和监督、管理活动,正确贯彻和反映国家的意志,正确及时地反映和监督国家预算的执行情况。有些同志不了解预算会计的性质和内涵,误以为预 Budget accounting is based on accounting, reflecting and supervising the implementation of the state budget as the center of accounting, involving all aspects of economic activities related to the implementation of the budget, widely used in all levels of the financial institutions, administrative agencies and participate in the implementation of the budget of the national treasury, collection agencies , Appropriation monitoring agencies and other fields. Therefore, the budget accounting workers not only need to have a higher level of policy and political quality, but also need a wider range of knowledge and higher accounting quality of business. With a view to accurately reflect and supervise and manage the activities through budget accounting, properly implement and reflect the will of the state, and correctly and promptly reflect and supervise the implementation of the state budget. Some comrades do not understand the nature and connotation of budget accounting and mistakenly think that it is preconceived