政府预算会计制度是政府财政管理的重要组成部分,反映着预算管理体制的发展过程。建国以来,随着我国经济政治体制改革的不断深化,我国的预算管理体制发生了重大变化,从而促使政府预算会计制度的变迁。本文拟就我国预算会计制度的发展改革历程进行回顾,分析现行预算会计制度存在的问题,提出未来政府会计改革设想。 The government budget accounting system is an important part of government financial management, reflecting the development of the budget management system. Since the founding of the People’s Republic of China, with the continuous deepening of China’s economic and political reform, the major changes have taken place in the budget management system in our country, prompting the changes in the government budget accounting system. This article will review the development and reform process of China’s budget accounting system, analyze the existing problems of the budget accounting system, and propose the future accounting reform ideas of the government.