在我国目前的会计体系中，有两大分支，即企业会计和预算会计。事业单位会计从属于预算会计中的单位预算会计。八十年代以前，由于我国一直实行高度集中的计划经济管理体制，事业单位会计～直执行着按预算管理的形式和分部门制定的行政事业单位预算会计制度。在我国预算资金困 In our current accounting system, there are two major branches, that is, enterprise accounting and budget accounting. Institutional accounting subordinate to the budget accounting unit budget accounting. Since the 1980s, as China has been practicing a highly centralized program economy management system, public sector accounting has been implementing budgetary and accounting systems of administrative units formulated in the form of budget management and by departments. Budget in our country is poorly funded