政府会计是会计体系中的一个分支,在整个学术讨论中往往被企业会计所掩盖,然而在企业会计准则体系日趋完善,会计国际化进程加快和国内行政体制不断改革的背景下,政府会计的运行环境发生了一些变化。因此,政府会计需要在结合时代潮流和自身经验的前提下进行形式和内容多方面的改革。 Government accounting is a branch of the accounting system, which is often covered up by the enterprise accounting in the entire academic discussion. However, under the background of the increasingly perfect corporate accounting standard system, the accelerated process of accounting internationalization and the continuous reform of the domestic administrative system, the operation of government accounting Some changes have taken place in the environment. Therefore, government accounting needs to carry out various forms and contents of reform in light of the trend of the times and its own experience.