在行政事业单位的经费收支和预算管理活动中,同时使用着会计科目和预算科目。前者是按资金性质进行分类,是为了实现会计核算的要求;后者是按预算收支内容进行的分类,是为了实现国家预算管理的要求,它们分别在会计核算和预算管理中起着各自不同的作用并紧密联系。因为行政事业会计是预算会计,行政事业经费的资金来源是国家预算资金,所以,行政事业单位会计的核算方法,必须符合会计工作的要求使用会计科目,又要同时执行国家预算管理的要求使用预算科目。在实际工作中,会计科目与预算科目的关系是通过设置科目,建立账户体系而表现出来的。会计科目,按其对资金活动情况反映的总括和明细程度,可分为总帐科目(一级科目)和明细科目(二、三级科目)。而预算科目,则按其对预算 In the expenditure and budget management activities of administrative institutions, accounting subjects and budget subjects are used at the same time. The former is classified according to the nature of funds to achieve the requirements of accounting; the latter is classified according to the content of budgetary revenues and expenditures, in order to achieve the requirements of national budget management, and they play different roles in accounting and budget management respectively. The role and close contact. Since administrative accounting is budget accounting, and the source of funding for administrative expenses is national budget funds, accounting methods for administrative institutions must meet the requirements of accounting work and use accounting subjects, and must simultaneously implement the requirements of the state budget management. subject. In actual work, the relationship between accounting subjects and budget subjects is demonstrated by setting up accounts and establishing account systems. The accounting titles can be divided into general ledger accounts (primary subjects) and detailed accounts (secondary and third-level subjects) according to their overall and detailed level of reflect on fund activities. The budget account, according to its budget