近年来,我国财政体制进行了一系列改革,包括部门预算、国库集中支付、政府采购、财政绩效评价、政府收支分类改革等等,这些改革推动了公共财政体制的建立和完善。而会计核算体系是我国公共财政体制的重要基础,只有及时改革,适应形势发展需要,才不会制约公共财政的整体改革进程。 In recent years, China’s financial system has carried out a series of reforms, including departmental budgets, treasury centralized payment, government procurement, financial performance evaluation, government revenue and expenditure classification reform, etc. These reforms have promoted the establishment and improvement of the public finance system. However, the accounting system is an important foundation of China’s public finance system. Only by timely reform and adaptation to the needs of the development of the situation will it not restrict the overall reform process of public finance.