本文从公共财政框架角度分析了会计管理面临转型的问题,探讨了建立适合公共财政要求的会计管理新模式。认为新型会计管理模式应是一个以各类组织单位为管理对象,以法制约束为基础、以政府行政管理为主、行业自律为辅,借助社会中介监督力量,多种管理形式并存的会计管理体系。 This article analyzes the problems facing the transformation of accounting management from the perspective of public finance and discusses the establishment of a new accounting management model that suits the requirements of public finance. It is believed that the new accounting management model should be an accounting management system which takes various organizational units as management targets, legal constraints as the basis, government administration as the mainstay, industry self-discipline as the supplement, supervision by social intermediaries and various management forms coexist .