改革开放以来,我国的经济得到了迅速的发展,与此同时我国政府会计环境也发生了变化。政府和市场在社会经济运行中的分工逐步明确,政府职能重点转向公共产品的提供和宏观调控,政府会计信息使用者的范围不断扩大,对政府会计信息的内容和质量的要求不断提高。这些变化使得原来的政府会计 Since the reform and opening up, our country’s economy has been rapidly developing, meanwhile the accounting environment of our government has also changed. The division of labor between the government and the market in the operation of the social economy has been gradually clarified. The government functions have shifted their focus to the provision of public goods and the macro regulation and control. The scope of government accounting information users has been constantly expanded, and the content and quality of government accounting information has been constantly raised. These changes make the original government accounting