一、总预算会计主体是国家政府而不是财政机关上海财经大学赵建勇著文说:明确会计主体是开展会计工作的基本前提之一,其意义在于它界定了会计报告信息的特定空间范围。按现代会计理论结合我国的预算会计实务,我国总预算会计的主体,应该是国家或代表国家的各级政府,而不是财政机关。因 First, the main budget accounting body is the national government rather than the financial institutions Shanghai University of Finance and Economics Zhao Jianyong wrote the article: the clear accounting entity is one of the basic premise to carry out accounting work, its significance is that it defines the specific spatial scope of accounting information. According to modern accounting theory combined with China’s budgetary accounting practice, the main body of China’s total budgetary accounting should be the state or the governments at all levels representing the country, not the financial institutions. because