本文从研究政府、政府主体和政府职能以及政府职能转变的基本理念入手,借鉴了经济学和相关学科研究方法,分析研究了我国政府财务报告存在的问题、影响以及问题产生的根源,从而明确了我国政府财务报告改革的基本思路,提出了改革我国政府财务报告的基本思路和政策建议。 Based on the study of the basic concepts of the government, the main body of the government and the transformation of government functions, this paper draws lessons from the economics and the related research methods, analyzes the problems and the influences of the government financial reports and the root causes of the problems, The basic idea of ​​the reform of the government financial report in our country put forward the basic ideas and policy suggestions for the reform of the government financial report of our country.