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随着社会的快速进步,对于政府的管理能力和效率提出了更高的要求。政府会计信息的真实性和有效性对于落实社会大众监督,确保公民的知情权具有重要的意义。我国政府会计改革之后,虽然其规范性得到了加强,能够在一定程度上反映政府会计信息的状况。但是在新时期下,之前的政府会计制度已经难以满足社会的发展要求,需要进一步加强政府会计的研究,提高政府会计工作的效率。
With the rapid social progress, higher requirements have been put forward for the government’s management ability and efficiency. The authenticity and effectiveness of the government accounting information are of great significance to the implementation of supervision by the public and ensuring the citizens’ right to be informed. After China’s government accounting reform, although its normative nature has been strengthened, it can reflect the status of government accounting information to a certain extent. However, under the new era, the previous government accounting system has been unable to meet the social development requirements, and the government accounting research needs to be further strengthened to improve the efficiency of the government accounting work.