建国以来,我国的会计体系一直划分为两大类,一是企业会计体系,一是预算会计体系。预算会计体系中包括财政总预算会计和行政事业单位预算会计两个分支。预算会计改革,把事业单位会计同行政单位会计区分开来,建立了单独的《事业单位会计准则》、《事业单位会计制度》和事业单位分 Since the founding of our nation, our country’s accounting system has been divided into two categories, one is the accounting system, one is the budget accounting system. The budget accounting system includes the two branches of the budget accounting of the general budget and the budget accounting of the administrative institutions. Budget accounting reform, the accounting unit of public institutions to distinguish the accounting department, the establishment of a separate “Accounting Standards for Business Units”, “Institutional Accounting System” and institutions