推动政府会计改革是完善国家治理的重要途径。当前我国政府会计改革面临着政府财务理论上的缺陷、政府财务法律制度上缺陷和政府审计法律制度方面的缺陷。认清这些问题有助于推进我国政府会计改革,并实现政府会计改革与政府审计改革的良性互动。 Promoting Government Accounting Reform is an Important Way to Improve State Governance. At present, the government accounting reform in our country is confronted with the defects in the theory of government finance, the defects in the legal system of government finance and the legal system of government auditing. Recognizing these problems helps to promote the government accounting reform in our country and realize the benign interaction between the government accounting reform and the government audit reform.