一、事前控制管理重在合理安排。作好预算是预算会计的一项基本活动。制订预算时,要在定员定额标准、单位发展规模以及预算期的新增因素等基础上,总结过去的预算执行情况,预测今后的发展前景。对新制订的预算要进行可行性研究,搞好综合平衡,既考虑本单位的需要,又考虑国家财政拨款的可能。我们经常主动到各所、处、室了解情况,与这些单位的负责人共同对新情况、新因素进行分析和预测,尽量使新的预算能够符合客观实际。二、事中控制管理重在反馈调节。预算会计也要与其他专业会计一样,要有反馈的功能,改变过去那种信息不灵、反应迟缓的状态。要通过信息反馈,及时采取措施,纠正预算执行中出现的偏差, First, prior control and management focus on reasonable arrangements. Budgeting is a basic activity of budget accounting. When formulating the budget, we must summarize the past budget implementation and predict the future development prospects on the basis of the quota standard of fixed personnel, the scale of unit development, and the new factors in the budget period. To conduct a feasibility study on the newly formulated budget and improve the overall balance, we should consider not only the needs of our own units but also the possibility of allocating financial funds from the state. We often take the initiative to visit our offices, offices and offices to understand the situation and work with the heads of these units to analyze and forecast new situations and new factors so that the new budget will be able to meet objective reality. Second, control management focuses on feedback regulation. As with other professional accountants, budget accounting should also have the function of feedback and change the past state of ineffectiveness and slow response. Through information feedback, timely measures should be taken to correct the discrepancies in budget implementation,