随着我国的市场化程度不断推进,我国的财政预算会计制度也在不断改革,从公共财政的角度出发,编制各个部门的预算,以前瞻性、科学性的态度来不断地完成预算会计的改革以及政府的会计部门的建设。文章从现阶段会计制度的现状出发,结合会计制度存在的弊端,提出相应的改革的方案,以期建立健全的政府财政预算会计制度。 With the continuous marketization of our country, the fiscal budget accounting system of our country is also constantly reforming. From the perspective of public finance, the budgets of all departments are compiled, and the budget accounting reform is continuously accomplished with a forward-looking and scientific attitude As well as the government’s accounting department. Based on the current situation of accounting system at present, this paper puts forward corresponding reform proposals in the light of the shortcomings of the accounting system so as to establish a sound government budget accounting system.