我国政府会计改革近期的首要任务是全面反映和控制预算收支的状况,满足财政管理的需要。中期任务是反映公共预算的绩效和政府的受托责任。基于此,我国政府会计应当改革现行单一的预算会计,实行以预算会计为主、预算会计与财务会计有机结合的模式。在去年的研究报告中.我们将预算会计的对象界定为全口径的预算收支,反映预算执行情况;将财务会计的对象界定为除企业会计和民间非营利组织会计以外的所有单 The most important task for the recent government accounting reform in our country is to fully reflect and control the state of budgetary revenues and expenditures so as to meet the needs of financial management. The medium-term task is to reflect the performance of public budgets and the government’s fiduciary responsibility. Based on this, our government accounting should reform the current single budget accounting, the implementation of a budget accounting, budget accounting and financial accounting organic combination mode. In last year’s research report, we defined the target of budget accounting as the budgetary budget of the entire budget, reflecting the implementation of the budget. We defined the target of financial accounting as all the bills except corporate accounting and non-governmental non-profit accounting