目前,会计理论界对企业与盈利组织会计原则的讨论较多。我认为,根据我国国情还应对预算会计原则进行研讨。本文就此谈谈初步认识。预算会计原则是各级财政部门和行政事业单位在核算和控制各级总预算和单位预算执行情况及其结果的过程中应遵循的准绳或规范。由于会计核算方面的某些共性,预算会计与企业会计具有一些共同的会计原则,如会计分期、货币计量、全面反映、真实准确 At present, there are many discussions in the accounting theory circle about accounting principles between companies and profit organizations. In my opinion, according to China’s national conditions, we should also discuss budgetary accounting principles. This article talks about preliminary understanding. The principle of budgetary accounting is the criterion or norm to be followed by financial departments and administrative institutions at all levels in the process of accounting and controlling the implementation of general budgets at all levels and the execution of budgets and their results. Due to some commonness in accounting, budget accounting and corporate accounting have some common accounting principles, such as accounting period, currency measurement, comprehensive reflection, true and accurate