文章就目前行政事业单位的资产和预算管理进行了探讨,认为行政事业单位的部门预算核算体系不合理、预算编制的不科学、约束能力弱是导致资产和预算管理差的主要原因。之后提出改善核算体系,规范预算编制工作程序,加强会计核算协调等一系列建议。 The paper discusses the current asset and budget management of the administrative institutions, and considers that the departmental budget accounting system in the administrative institutions is not reasonable. The unscientific budget preparation and the weak ability to regulate are the main reasons leading to poor asset and budget management. After that, it put forward a series of suggestions, such as improving the accounting system, standardizing the budget preparation work procedure and strengthening the accounting coordination.