本文分析了我国预算会计财务报告的现状及存在的问题,基于财政管理体制改革及公共财务管理改革的视角,研究了政府财务报告的目标,认为应借鉴美国政府财务报告改革的经验,改革我国政府财务报告。 This paper analyzes the status quo and existing problems of China’s budget accounting financial report. Based on the reform of financial management system and public financial management reform, this paper studies the goal of government financial reporting. We should learn from the experience of the U.S. government’s financial report reform and reform the government of our country financial report.