目前,我国正积极推进以政府预算管理制度为核心的财政体制改革,作为与财政预算紧密相连的政府会计也应做进一步的改革。此外,在我国加入 WTO 的新形势下,世界各国需要了解我国的政府会计信息,而我国目前的政府会计与国际惯例存在较大的差异,这将影响与各国的信息沟通。为此,本文在积极借鉴近年来西方国家在构建健全、透明的预算与政府会计方面所积累的成功经验的基础上,对 At present, our country is actively promoting the reform of the financial system with the government budget management as the core. As a government accountant closely linked with the budget, we should make further reforms. In addition, under the new situation of China’s accession to the WTO, all the countries in the world need to know about the government accounting information in our country. However, the current government accounting in China is greatly different from the international practice, which will affect the information communication with all countries. Therefore, based on the successful experience gained by Western countries in building a sound and transparent budget and government accounting in recent years,