我国预算会计规范体系的框架结构 ,可以构想为“两级准则层、三个准则群”的模型。一、两级准则层 ,是指将整个预算会计准则体系分为基本准则 (或一般准则 )和具体准则两级层次。其中 ,基本准则是指各级政府部门 (如中央政府部门和地方政府部门 )、各类公共部门和非盈利单位 ( The framework structure of China’s budget accounting norms system can be conceived as a model of “two-level guideline and three guideline groups”. One or two levels of standards refers to the entire budget accounting standards system is divided into basic guidelines (or general guidelines) and specific guidelines at two levels. Among them, the basic criteria refers to the various levels of government departments (such as the central government departments and local government departments), various types of public sector and non-profit units (