政府会计是公共财政管理的重要内容。实行政府会计改革,是财政透明度管理的一项基础性变革。构建科学规范的政府会计改革战略框架,为建立我国的现代政府会计体系奠定基础,是需要认真研究的重大课题。一、推行政府会计改革是健全我国公共财政体系的必然选择(一)现行预算会计制度不适应我国公共财政发展 Government accounting is an important part of public finance management. The implementation of government accounting reform is a fundamental change in the management of fiscal transparency. To build a scientific and standardized strategic framework for government accounting reform and lay the foundation for the establishment of a modern government accounting system in our country is a major issue that needs careful study. First, the implementation of government accounting reform is an inevitable choice to improve our public finance system (A) the current budget accounting system does not meet the development of public finance in our country