在新的历史时期,进一步完善政府会计核算体系,创新体系各要素,是推动政府会计发展的重要举措,而政府会计核算体系的现状,又突出创新政府会计核算体系的现实紧迫性与重要性。本文分析了政府会计核算体系的现状,并基于此,阐述了政府会计核算体系创新的若干建议。本文旨在进一步强化对政府会计核算体系的认识,并为今后相关领域的研究提供一定的参考资料,推动政府会计核算的全面发展。 In the new historical period, the further improvement of the government accounting system and the innovation system is an important measure to promote the development of government accounting. The current situation of the government accounting system highlights the urgency and importance of innovating the government accounting system. This paper analyzes the status quo of the government accounting system, and based on this, elaborates some suggestions on the innovation of the government accounting system. The purpose of this paper is to further strengthen the understanding of the government accounting system and to provide certain reference materials for future research in related fields so as to promote the all-round development of government accounting.