政府会计能否提供真实完整的财政负债信息 ,既关系到决策者对财政负债风险的正确评价 ,也关系到防范财政负债风险对策的制定。本文对我国现行政府会计制度在披露财政负债信息和防范财政负债风险方面存在缺陷进行分析 ,提出了政府会计制度需要改革的几个方面 Whether government accounting can provide true and complete financial liability information relates not only to the correct evaluation of the fiscal liability risk by policymakers but also to the formulation of measures to prevent the fiscal liability risk. This paper analyzes the defects of current government accounting system in disclosing the financial liability information and preventing the risk of financial liabilities, and puts forward several aspects that the government accounting system needs to reform