预算会计是在企业会计基础上组建形成的制度,企业会计核算与预算会计核算在各个领域中都有着监督和反映的作用,二者之间既有共同点又存在着一定的差异。本文先对二者各自的核算原则和存在的问题进行分析并给予相应的对策,进而对二者进行比较研究。以期给相关工作者一些参考,或者使其更加了解会计核算理念。 Budget accounting is a system formed and formed on the basis of enterprise accounting. Enterprise accounting and budget accounting have the function of supervision and reflection in all fields. There are some commonalities and some differences between the two. This paper first analyzes the two accounting principles and existing problems and gives corresponding countermeasures, and then makes a comparative study of the two. In order to give some reference to the relevant workers, or to make it more understanding of accounting concepts.