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一般会計

一般会計（いっぱんかいけい）とは、日本の国および地方公共団体の官庁会計における区分の1つで、特別会計に属さない財政を包括的、一般的に経理する会計のこと。福祉や教育、消防など国民・住民に広く行われる事業における歳入・歳出の会計である。

国・地方公共団体の会計は、すべての歳入・歳出などを単一の会計で経理することが原則となっている（単一予算主義）。

国家財政

地方財政

「地方財政#一般会計」を参照

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カテゴリ
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一般会計
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