行政事业单位部门预算改革是我国公共财政体系建设的重要内容之一。而对于行政事业单位而言,会计核算是构成预算体制的重要组成部分。部门预算和会计核算二者都具有自身的特点,在实践的工作中,应该充分认识和运用好部门预算改革和会计核算两者的本质特征,把握二者的规律,从而使得部门预算改革与会计核算能够很好的协调。如此之下,行政事业单位的部门预算改革的效果才得以落到实处,整个单位的效益才能得以提高。 The budget reform of administrative departments and departments is one of the important contents of the construction of public finance system in our country. For administrative units, accounting is an important part of the budget system. Both departmental budget and accounting have their own characteristics. In practice, we should fully understand and utilize the essential characteristics of both the departmental budget reform and accounting, grasp the laws of the two, and make the departmental budget reform and accounting Accounting can be well coordinated. In this way, the effect of departmental budget reform in administrative units can be effectively implemented, and the effectiveness of the entire unit can be improved.