Author Biography

Cui Shenglan, Female, Han nationality, Born in April 1974. Started work in May 1992. Graduated from Beijing Technology and Business University, majored in accounting. Senior Economist. Joined the Communist Party of China in June 2002. Expert of The Inner Mongolia Autonomous Region Highway Construction Project Bid Evaluation Expert Database. Now works in The Ordos Road Maintenance Service Center,engaged in financial and audit work, the current audit section chief. Participated in a number of provincial, ministerial and prefectural scientific research projects, published several articles of research value in various publications, with rich financial and audit experience, proficient in internal audit confirmation projects.

崔胜兰，女，汉族，1974年4月出生，1992年5月参加工作，毕业于北京工商大学会计学专业，大学学历，高级经济师，2002年6月加入中国共产党，内蒙古自治区公路建设项目评标专家库专家，现任职于鄂尔多斯市道路养护服务中心，从事财务、审计工作，现任审计科科长。参与过多项省部级和地市级科研项目，在各类刊物发表数篇具有研究价值的文章，具有丰富的财务、审计经验，精通内部审计确认项目。

Book Description

Budget accounting of administrative institutions is an important basis for financial departments and administrative institutions at all levels to calculate, reflect and supervise the implementation of government budgets and financial management. This book in accordance with the latest relevant accounting standards, accounting system and other laws and regulations, combined with the case of administrative institutions in the budget accounting business of each subject of the business are analyzed and explained, at the same time on the correlation and difference between financial accounting and budget accounting are compared. This book has been proofread and revised for many times before the final draft, but there are inevitably omissions and inadequacies. We sincerely appreciate your criticism and correction.

行政事业单位预算会计是各级财政部门和行政事业单位用来核算、反映和监督政府预算执行情况及财政管理的重要基础，意义非常重要。本书按照最新的相关的会计准则、会计制度及其它法律法规，结合案例对行政事业单位预算会计业务中各个科目的业务都进行了解析说明，同时就财务会计与预算会计的关联与区别进行了比较。并以绘制图表的形式将内容更生动的展示出来。