政府会计是对财政总预算会计和行政单位会计的总称。我国政府会计自1997年推行以来,虽然进行了根本性的改革,但是随着政府职能的进一步转变和政治体制改革的不断深化,政府会计仍然不能完全适应不断变化的经济环境的要求,无法满足现阶段公共财政管理的需要。因此,进一步改进政府 Government accounting is a general term for the accounting of financial budget and the accounting of administrative units. Although our government accounting has undergone fundamental reforms since its implementation in 1997, with the further transformation of government functions and the continuous deepening of the political system reform, government accountants still can not fully meet the requirements of a constantly changing economic environment and can not meet the requirements of the current Stage of public finance management needs. Therefore, to further improve the government