本文以会计监管的背景及含义为基点,系统论述了有关政府会计监管的主体、对象、范围等基本问题,对政府会计监管所具有的优点和缺陷,从经济学角度进行了理论分析与研究,并对政府会计监管的适度性难点问题做了初步的探讨,以期为政府会计监管提供参考。 Based on the background and meaning of accounting regulation, this paper systematically discusses the basic problems concerning the subject, scope and other aspects of government accounting regulation, analyzes the advantages and disadvantages of government accounting regulation, analyzes and studies the economics from the perspective of economics, And made a preliminary discussion on the appropriateness and difficulty of government accounting supervision in order to provide reference for the government accounting supervision.