摘要:建國以來，我國的會計體系一直劃分為企業(yè)會計體系和預(yù)算會計體系兩大類。隨著我國會計事業(yè)的發(fā)展，預(yù)算會計與企業(yè)會計盡管還有一些差異，但是兩者之間的同一性卻越來越明顯。

　　　本文從預(yù)算會計與企業(yè)會計的內(nèi)涵出發(fā)，探討了預(yù)算會計與企業(yè)會計各自的特點，兩者之間的聯(lián)系和區(qū)別，進(jìn)一步明確了預(yù)算會計與企業(yè)會計各自的性質(zhì)目標(biāo)和原則等，提出了預(yù)算會計與企業(yè)會計合一的可能性。

關(guān)鍵詞: 預(yù)算會計；企業(yè)會計；聯(lián)系；區(qū)別；合一性

Abstract:Since the founding of the accounting system in our country has been divided into enterprise accounting system and budget accounting system two kinds big. Along with the development of the cause of accounting in China, the budget accounting and enterprise accounting though and some differences, but both similarities but more and more apparent.

　　　This article from the budget accounting and the basis of the connotation of enterprise accounting, this paper discusses the budget accounting and enterprise accounting of the features of the relation and difference between, further clarify the budget accounting and enterprise accounting the nature of their goals and principles, and puts forward some budget accounting and enterprise accounting of the combination of possibility.

Key Words: budget accounting；the enterprise accountin；contact；difference；combination

　　政府會計、行政會計和事業(yè)單位會計在會計目標(biāo)、會計基礎(chǔ)、會計核算、會計計量等方面都與企業(yè)會計各有不同，以上幾種觀點的構(gòu)建就是建立在這種不同之上的。只是不同的觀點其所側(cè)重點不同，對未來我國非營利組織的發(fā)展方向的展望也不同，不過不管我國的非營利組織以后會向什么方向發(fā)展，都可以找到一個合適的構(gòu)建體系來應(yīng)用。對于我國預(yù)算會計體系構(gòu)建的研究會隨著市場經(jīng)濟(jì)的發(fā)展以及我國預(yù)算會計的不斷完善和提高而趨于成熟。