近些年来,事业单位实现了突飞猛进的发展,但是,事业单位的财务预算与会计核算之间脱节的问题日益严重。针对事业单位的财务预算现状,笔者对相关问题进行了深入地分析和研究,提出了实现财务预算与会计核算协调发展的理念,并阐述了解决路径,以实现事业单位的协调发展,提高资金利用率。 In recent years, the institutions have achieved rapid development. However, the problem of disjunction between the financial budget of the institutions and accounting has become increasingly serious. According to the status quo of the financial budget of public institutions, the author carries out in-depth analysis and research on related issues, puts forward the concept of realizing the coordinated development of financial budget and accounting, and expounds the solution path to achieve the coordinated development of public institutions and improve the utilization of funds rate.