政府预算是具有法律效力的政府年度财政收支计划 ,在我国由政府财政总预算和行政事业单位预算组成。预算会计是会计学在政府预算中的运用 ,是反映和监督政府预算执行和完成情况的重要手段 ,是与企业会计相并列的两大会计分支之一。以 1 994年和 1 995年我国先后发布《中国人民 The government budget is a legally binding annual revenue and expenditure plan for the government, which is composed of the total government budget and the budget of the administrative institutions in our country. Budget accounting is the use of accounting in the government budget. It is an important means to reflect and supervise the implementation and completion of the government budget. It is one of the two major accounting branches that are tied with the enterprise accounting. In 1949 and1995, China successively released “the Chinese people.”