单位预算会计是国家预算管理的重要组成部分。行政事业单位的会计人员必须运用预算会计核算的一系列专门方法,连续地,完整地对本单位预算执行过程中的资金运动及其结果,正确、及时地进行核算和监督。在保证完成本单位事业计划和行政任务的前提下,用较少的钱,办更多的事,充分发挥预算资金的使用效果,这对保证单位预算的正确执行,促使国家预算任务的园满实现,都具有十分重要的意义。 Unit budget accounting is an important part of state budget management. The accounting personnel of the administrative institutions must make use of a series of special methods of budget accounting to make continuous and complete accounting and supervision of the capital movement and its result in the budget implementation process of this unit in a correct and timely manner. Under the precondition of ensuring the completion of the business plan and administrative tasks of the unit, it will use less money to do more things and give full play to the effect of using the budgetary funds. This will ensure the correct implementation of the budget of the unit and encourage the completion of the state budgetary tasks To achieve, all have very important meanings.