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well, its the differnce of terms people use. electrically a neutral point is same as a ground point. in electrical circuit analysis, we take the ground point as the point to which all other voltages are refered to. A neutral point is also a point of reference for other voltages in the circuit.
If you are referring to common AC mains electrical power distribution, the neutral wire is the return path for the current, and the ground wire is a safety connection staked into the Earth. Ground normally carries no current except during a fault condition. Neutral is usually within a few volts of ground.
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