政府部门作为一个介于盈利组织与非盈利组织之间的独特经济单元 ,在当前的社会经济中扮演着日益重要的角色.政府会计、审计工作的规范化 ,有助于提高政府部门使用公共资金的效率与效果.介绍美国政府会计与审计的发展及规范过程 ,以及其职业认证制度的进展情况 ,将对我国政府领域会计、审计工作的顺利开展有所启示“,”Governmental units,as a special economic sector distinguishing between nonprofit and for profit entities,play major roles in our society. The regularization of the governmental auditing and accounting will raise the expenditure efficiency and effect of public resources in the governmental entities. There will gain a good deal of enlightenment for our country in this area from the standardization of the American governmental accounting and auditing and the developments with regard to its professional certification.