政府会计系统的主要作用就是提供科学严谨的财务信息数据,为政府的决策、执行、反馈提供数据保障,使得政府的工作更加高效、透明、公正。政府的许多工作都要依靠会计数据来运行,所以,透明高效的会计数据是非常有必要的。但是,目前我国的政府会计系统仍然存在一定的问题,主要问题就是效率不高,缺乏激励机制,会计部门的工作积极性非常差,这样使得政府的相关工作出现停滞。为此,本文试图研究一种基于绩效导向的新政府会计系统,以期能够为政府会计系统的进一步完善提供一些帮助。 The main function of the government accounting system is to provide scientific and rigorous financial information data to provide data protection for the government’s decision-making, implementation and feedback, making the government’s work more efficient, transparent and fair. Many government jobs rely on accounting data to operate, so transparent and efficient accounting data is very necessary. However, at present, there are still some problems in our government accounting system. The main problems are the inefficiency, the lack of incentive mechanism and the very poor enthusiasm for the work of the accounting department, which makes the related work of the government stagnate. Therefore, this paper attempts to study a new performance-oriented government accounting system, with a view to providing some help for further improvement of government accounting system.