预算会计是以预算管理为中心的宏观管理信息系统 ,是我国两大类会计体系之一。预算会计与企业会计 ,既有相同之处 ,又存在差异。相同之处主要体现在账务设置 ,记账方法 ,账务处理程序等会计基础理论、基本技术方面 ;差异体现在 :预算会计具有较强的统一性、宏观性、政策性和广 Budget accounting is a macro-management information system centered on budget management and one of the two major types of accounting systems in our country. Budget accounting and corporate accounting, both in common, but also differences. Similarities are mainly reflected in the basic accounting theory and basic technical aspects of the accounting settings, accounting methods, accounting procedures, etc. The differences are reflected in the following: budget accounting has strong unity, macroscopicality, policy and wide