近几年来,我国财政管理制度推行一系列改革,大大地推动了公共财政体制的建立与发展。与此同时,也暴露出现行政府会计制度(预算会计)的局限性与滞后性。因此,如何加快政府会计改革步伐是目前亟待探讨的议题。一、推进政府会计改革的重要性(一)政府会计改革是全面推进财政科学化精细化 In recent years, a series of reforms have been implemented in China’s financial management system, greatly promoting the establishment and development of the public financial system. At the same time, it also exposed the limitations and lag of the government accounting system (budget accounting). Therefore, how to speed up the pace of government accounting reform is an issue to be discussed urgently. First, the importance of promoting the reform of government accounting (a) of the government accounting reform is to fully promote the scientific and fine financial