随着政府职能转变、公共财政改革和政府审计制度改革的深入和发展,政府会计改革被提上了议事日程。但是,由于受到传统的会计理念和制度的影响,仍然存在着政府会计目标单一、政府会计体系不完善和预算会计核算基础存在弊端等问题。政府会计改革需要拓展政府会计目标、渐进地引入权责发生制和构建完善的政府财务报告体系来促进政府会计的改革。 With the transformation of government functions, public finance reform and the reform of government auditing system, government accounting reform has been put on the agenda. However, due to the influence of the traditional accounting concepts and systems, there are still some problems such as the single goal of the government accounting, the imperfection of the government accounting system and the malpractices of the budget accounting basis. Government accounting reform needs to expand government accounting objectives, gradually introduce the accrual basis and establish a sound government financial reporting system to promote the reform of government accounting.