行政事业单位的预算工作关系着其对发展成本的控制,同时影响着行政事业单位的发展进程。本文主要对行政事业单位预算工作进行探讨,找出行政事业单位预算会计工作中的不足之处,继而针对问题,提出预算会计工作的实行对策,以期我国行政事业单位可以不断的完善预算会计工作,进而可以更好的促进行政事业单位的发展。 The budgetary work of administrative units is related to their control over the development costs and affects the development process of administrative units. This paper mainly discusses the budgetary work of administrative units, to find out the deficiencies in the budgetary accounting work of administrative units, and then put forward countermeasures for the implementation of budgetary accounting in view of the problems, so that the administrative units in our country can continuously improve the budgetary accounting work, Which in turn can better promote the development of administrative institutions.