预算会计作为非物质生产部门的一种专业会计,是以国家预算为基础,通过记帐、算帐、检查和分析等一系列核算与管理手段,保证国家预算任务圆满实现的一门管理科学。它是财政预算管理的一个有机组成部分。充分发挥预算会计的职能作用,对于强化财政宏观调控功能,提高预算资金使用效益,部分缓解财政资金调度困难,均具有十分重要的意义。为此,笔者拟对预算会计职能作一粗浅的探讨。预算会计同其他专业会计相比,其职能既有普遍性,又有特 As a kind of professional accountant in the non-material production department, budget accounting is a management science based on the state budget, which ensures a successful realization of the state budget through a series of accounting and management measures such as accounting, checking, inspection and analysis. It is an integral part of budget management. To give full play to the functions of budget accounting functions is of great significance to strengthening the macro-control function of finance, improving the efficiency of the use of budget funds, and partially alleviating the difficulty in the allocation of fiscal funds. To this end, I intend to budget accounting functions for a superficial discussion. Compared with other professional accounting budget accounting, its functions are both universal and special