在我国市场经济快速发展的新形势下,国家对事业单位的财务改革给予了高度重视,需要提高事业单位部门预算的合理性、科学性,并与会计核算保持协调关系,才能更好的促进事业单位进一步发展,从而实现事业单位财政资金的最有效利用。本文就事业单位部门预算改革与会计核算的不协调体现进行阐述,对当前事业单位部门预算改革与会计核算存在的问题进行分析,提出事业单位部门预算改革与会计核算的协调策略,以推动我国事业单位更快、更好发展。 Under the new situation of rapid development of market economy in our country, the state attaches great importance to the financial reform of public institutions, and it is necessary to improve the rationality and scientificity of the departmental departments’ budget and maintain a coordinated relationship with accounting so as to promote the cause better Unit further development, so as to achieve the most efficient use of public institutions financial funds. This article elaborates on the uncoordinated performance between budget reform and accounting in public institutions, analyzes the existing problems in budget reform and accounting in public institutions, proposes the coordination strategy between budget reform and accounting in public institutions, and promotes the cause of our country Unit faster and better development.