预算会计是我国各级各类事业行政单位和各级财政机关的专业会计,它和各类企业会计构成我国会计的两大系统。这两类会计有其不同的核算对象、任务和特点,在国民经济中各自发挥着不同的作用。目前,全国预算会计核算单位有几十万个,预算会计人员近百万,预算会计工作在经济改革过程中起着越来越重要的作用。为了配合当前预算会计制度的改革,帮助广大预算会计人员做好新时期的预算会计工作,史绍绂、张声和。蒋宝康、杜兆鲲等几位预算会计界的老同志编著了《预算会计新编》(以下简称《新编》)一书。该书已于10月份由中国财政经济出版社出版, Budget accounting is the professional accounting of all kinds of administrative units at various levels in our country and the financial institutions at all levels. It and accounting of all kinds of enterprises constitute the two systems of accounting in our country. These two types of accounting have different accounting objects, tasks and characteristics, each playing a different role in the national economy. At present, there are hundreds of thousands of national budget accounting units and nearly one million budgetary accountants. Budget accounting work plays an increasingly important role in the economic reform process. In line with the current reform of the budget accounting system, to help the majority of budget accounting staff do a good job in the new period of budget accounting, Shi Shao, Zhang and. Several comrades in the field of budget accounting, such as Jiang Baokang and Du Zhaokun, compiled a book entitled “New Budget Accounting” (hereinafter referred to as “New Edition”). The book was published in October by the China Financial and Economic Publishing House,