一、预算会计在国家预算管理中的重要职能预算会计按照我国国家预算组成体系一般分为总预算会计和单位预算会计两种。无论是总预算会计,还是单位预算会计,都是为国家预算的执行和管理服务的。国家预算是国家为实现其职能的需要,有计划地集中和分配一部分国民收入的重要工具,是国家的基本财政计划。由于经济决定财政,财政反作用于经济的相互关系决定了财政在国民经济中特殊而重要的地位,而社会纯收入的绝大部分是通过国家预算进行筹集和分配的,这就确立了国家预算在整个国家宏观调控中起着主导地位的作用。国家预算在实践其管理过程中,又 First, the important function of budget accounting in the state budget management Budget accounting in accordance with China’s national budget composition system generally divided into two kinds of total budget accounting and unit budget accounting. Whether it is total budget accounting or unit budget accounting, it serves the implementation and management of the state budget. The state budget is an important tool for the state to realize its functions and to systematically concentrate and distribute part of its national income. It is the country’s basic financial plan. Since the economy decides the special relationship between finance and fiscal reaction to the economy determines the special and important position of finance in the national economy and the vast majority of the net social income is raised and distributed through the state budget, The macro-control throughout the country plays a leading role. The state budget in the practice of its management process, again