部门预算改革与会计核算相互协调的实现问题,本文首先从两个基本方面基于现象分析与理论阐释的方法分析了行政事业单位部门预算现有问题及其与会计核算工作的不适应现象,之后针对行政事业单位部门预算改革与会计核算相互协调的实现路径,从标准和制度的角度展开了具体的控制分析,仅供参考。 Departmental budget reform and the realization of the mutual coordination of accounting, the paper first analyzes the existing problems in the departmental budget of the administrative institution and its incommensurability with the accounting work from the two basic aspects based on the phenomenon analysis and the theory explanation. Administrative departments and institutions budget reform and accounting to achieve the realization of mutual coordination of the path from the standards and systems point of view to carry out a specific control analysis, for reference purposes only.