改革开放以来,我国政府职能逐渐由管理向服务转变,同时财政预算逐渐由供给型向公共性转变。政府职能转变以及财政预算管理体制改革需要提高财政税收透明度,完善政府绩效评价体系等,对我国政府会计提出了更高的要求。政府会计是通过对公共部门的财务状况进行确认、核算,并将结果报告给公共信息使 Since the reform and opening up, the government function of our country has gradually changed from management to service, meanwhile, the budget gradually changed from supply to publicity. The transformation of government functions and the reform of the fiscal budget management system need to improve the fiscal and tax transparency and improve the government performance evaluation system, which sets a higher requirement for our government accounting. Government accounting is through the public sector to confirm the financial position, accounting, and the results reported to public information