预算会计,是各级财政部门和行政事业单位核算、反映、监督国家预算执行的重要手段,在国家预算管理中占有十分重要的地位。它是搞好预算管理,促进增收节支,提高资金使用效果,保护国家财产安全的基础。但目前预算会计队伍的状况却令人十分担心,与其他专业会计相比,无论从学识水 Budget accounting is an important means of accounting, reflecting and supervising the execution of state budgets by the financial departments and administrative institutions at all levels and occupies a very important position in the state budget management. It is the basis for doing a good job of budget management, promoting income and saving, improving the effect of capital utilization and protecting the country’s property. However, the current situation of the budget accounting team is very worrying. Compared with other professional accounting,