自推行事业单位部门的预算改革以来,有些单位已经取得了一定的成绩。但是,在这个过程中,也出现了一些新的问题。其中,预算改革与会计核算的协调是受到普遍关注的重要问题之一。为了事业单位的良好稳健发展,合理配置其资源,采用多种措施协调预算改革和会计核算是十分必要的。本文总结了事业单位预算改革和会计核算存在的问题,并对二者的协调策略进行了探讨。 Some units have made some achievements since the budget reform of the public institutions and departments was launched. However, some new problems have also emerged in this process. Among them, the coordination of budget reform and accounting is one of the most important issues that have drawn widespread attention. In order to achieve a sound and steady development of public institutions and to rationally allocate their resources, it is necessary to adopt various measures to coordinate budget reform and accounting. This article summarizes the problems existing in the budget reform and accounting of public institutions, and discusses the coordination tactics of the two.