摘要:建国以来，我国的会计体系一直划分为企业会计体系和预算会计体系两大类。随着我国会计事业的发展，预算会计与企业会计尽管还有一些差异，但是两者之间的同一性却越来越明显。

　　　本文从预算会计与企业会计的内涵出发，探讨了预算会计与企业会计各自的特点，两者之间的联系和区别，进一步明确了预算会计与企业会计各自的性质目标和原则等，提出了预算会计与企业会计合一的可能性。

关键词: 预算会计；企业会计；联系；区别；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

　　政府会计、行政会计和事业单位会计在会计目标、会计基础、会计核算、会计计量等方面都与企业会计各有不同，以上几种观点的构建就是建立在这种不同之上的。只是不同的观点其所侧重点不同，对未来我国非营利组织的发展方向的展望也不同，不过不管我国的非营利组织以后会向什么方向发展，都可以找到一个合适的构建体系来应用。对于我国预算会计体系构建的研究会随着市场经济的发展以及我国预算会计的不断完善和提高而趋于成熟。