政府会计是以政府和政府机构为主体,以政府及政府机构的财务活动为核心,核算和反映各级政府及政府机构的财务活动状况,对政府在预算执行阶段发生的财政交易、财政收支、经费收支、业务收支活动及政府财务状况进行确认、记录和报告的一种专门的会计。由于政府所需的财政资金主要 Government accounting is the government and government agencies as the main body of the financial activities of government and government agencies as the core accounting and reflection of the financial activities of governments at all levels and government agencies, the government budget execution phase of the financial transactions, financial revenue and expenditure , Expenditures and expenditures, business receipts and expenditures and the government’s financial position to confirm, record and report a specialized accounting. Due to the government’s main financial needs