在市场经济体制不断深化,政府转化职能的背景下,会计预算工作显得越发重要。本文首先阐述了我国会计预算工作的改革发展情况,然后从预算会计科目缺位、核算基础不全面、绩效信息存在局限性这三个方面说明电大会计预算工作中的难题,然后提出了相应的改进策略。 With the continuous deepening of the market economy system and the government’s transformational function, the work of accounting and budget has become more and more important. This article first expounds the reform and development of the accounting budget in our country, and then illustrates the difficulties in the budget of the TV University from the three aspects of the lack of budget accounting, the incomplete accounting basis and the limitation of the performance information, and then proposes corresponding improvements Strategy.