预算会计制度的改革是我国社会经济发展的必然趋势。它作为我国行政事业单位会计预算管理工作中的基础,对提高行政事业单位会计预算效率、加强行政事业单位会计管理的科学性,保障行政事业单位会计预算活动高效有序进行等诸多方面都具有至关重要的作用。预算会计制度改革的重要意义、行政事业单位会计制度现状分析和预算会计制度改革对行政事业单位会计产生的影响三方面是本文章研究的主要内容。 The reform of the budget accounting system is the inevitable trend of China’s social and economic development. It serves as the basis of the accounting budget management work of the administrative units in our country and has many advantages such as improving the efficiency of the accounting budget of the administrative units, strengthening the scientific management of the accounting of the administrative units and ensuring the efficient and orderly operation of the accounting budget of the administrative units Important role. The significance of the reform of the budget accounting system, the status quo of the accounting system of the administrative institutions and the impact of the reform of the budget accounting system on the accounting of the administrative units are the main contents of this article.