企业会计和预算会计是会计学的两大分支。当然,这两者之间也存在着较大的差别。简单的来说,企业会计的重要性在学习和应用的角度要远远高于预算会计,这是因为在现实社会中最多的一类会计主体是企业。而这种情况带来的负面影响就是造成很多学习会计专业的同学或是从事会计职业企业财务工作的人员对于预算会计不甚了了,会忽视预算会计的重要性甚至弃之不顾。 Accounting and budget accounting are the two major branches of accounting. Of course, there is a big difference between the two. In simple terms, the importance of corporate accounting in the study and application of the point of view is much higher than the budget accounting, this is because in the real world, the largest group of accounting subjects is the business. The negative impact of this situation is that many students who study accounting major or those who work in accounting professional enterprises do not account well for the budget and ignore the importance of budget accounting or even ignore it.