财政预算管理制度改革和部门决算的实施,使财政部1997年印发的《事业单位会计制度》与部门决算的要求出现很多差异,找出这些差异并探讨解决差异的办法,实现事业单位会计核算与部门决算的衔接,是当前事业单位会计核算急需解决的问题。本文从我省公路事业单位会计核算的实际出发,对事业单位会计核算如何实现与部门决算的衔接进行了探讨。 The reform of the budget management system and the implementation of departmental accounts have led to many differences in the requirements of the “accounting system of public institutions” and departmental accounts issued by the Ministry of Finance in 1997 to identify these differences and explore ways of resolving these differences so as to achieve the objectives of accounting The convergence of the final accounts of the departments is an issue urgently needed to be solved in the current accounting of public institutions. Based on the actual accounting of our province’s highway and public institution, this article discusses how to reconcile the department’s accounting with that of department’s final accounts.