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我国的会计体系按其核算和监督的内容不同,划分为两大类。一类是企业会计,另一类是预算会计。企业会计是以营利为目的,以资本循环为中心,以核算为内容的精英型会计,而预算会计是以经济和社会发展为目的,以执行政府预算为核心,适用于各级政府和事业行政单位,一般不进行完整成本核算的管理型会计。本文将对企业会计和预算会计进行一个比较。
China’s accounting system according to its accounting and supervision of different content, divided into two broad categories. One is business accounting, the other is budget accounting. Business accounting is for the purpose of for-profit, the capital cycle as the center, accounting for the elite-type accounting, and budget accounting for economic and social development for the purpose of the implementation of the government budget as the core, applicable to all levels of government and business administration Unit, generally not a complete accounting of the cost accounting management. This article will be a comparison of corporate accounting and budget accounting.