本文针对政府资产负债表的编制难点进行分析,一方面从会计基础假设、会计核算基础、记账方法等方面概述编制要点,另一方面从政府资产负债表的构成要素来分析编制要点,对构成要素进行定义。借鉴相关政府的经验,并提出适合我国政府会计的编制建议。 On the one hand, it summarizes the main points of preparation from the aspects of basic accounting assumption, accounting basis, accounting method and so on. On the other hand, it analyzes the main points of compiling from the elements of government balance sheet, Elements are defined. Learn from the experience of the relevant government, and put forward suggestions for the preparation of our government accounting.