随着财政体制改革的深入,现行预算会计报告模式的弊端日益显露如何改革预算会计报告模式,构建政府会计报告模式,是目前财政国库改革中的紧迫问题。本文指出从预算会计到政府会计应循序渐进,先对预算会计报告模式进行改革,然后再逐渐扩充政府财务报告的内容,最后建立全面的政府财务报告制度。 With the deepening of the reform of the financial system, the shortcomings of the current budget accounting report mode reveal that how to reform the budget accounting report mode and how to construct the government accounting report mode are the pressing problems in the fiscal treasury reform. This paper points out that from budget accounting to government accounting should be gradual and orderly reform the budget accounting report mode first, and then gradually expand the contents of the government financial report, and finally establish a comprehensive government financial reporting system.