《预算管理与会计》是中华人民共和国财政部主管、全国预算与会计研究会主办的国家一级财经专业指导性刊物。《预算管理与会计》坚持以党的十八大和十九大精神为指导,学习贯彻习近平新时代中国特色社会主义思想和治国理政的新理念、新思路、新战略,紧紧围绕财政部党组关于深化财税体制改革的总体部署,突出预算管理和政府会计,以研究探讨预算与会计管理的理论创新、制度创新和机制创新为主旨,积极开展相关理论 “Budget Management and Accounting” is the director of the Ministry of Finance of the People’s Republic of China, the National Budget and Accounting Association will sponsor the national financial professional guidance. With the guidance of the 18th CPC National Congress and the 19th National Congress of the CPC, “Budget Management and Accounting” has been studying and implementing the new ideas, new ideas and new strategies of Xi Jinping’s socialism with Chinese characteristics and governing the state affairs with a new era. The party group on deepening the overall deployment of the fiscal and taxation system reform, highlighting the budget management and government accounting, to study and discuss the theory of budget and accounting management innovation, institutional innovation and innovation as the main theme, and actively carry out the theory