按照制定会计规范的具体角度,会计规范的形式可以分为两种:一是以会计主体为指向的规范形式,会计规范内容包括对会计主体全部活动的会计处理规定,如我国目前的财政总预算会计制度、行政单位会计制度、事业单位会计制度等;二是以经济业务为指向的规范形式,会计规范内容只包括某种经济业务或某会计要素项目的会计处理规定,如美国联邦政府会计准则等。笔者认为,与我国现行政府管理体制、财政资金管理方法以及政府会计规范形式的传统惯例相适应,构建我国政府会计规范体系应体现以下原则:(一)采用主体指向的会计规范形式 In accordance with the specific point of view of accounting standards, accounting standards can be divided into two forms: one is the standard form of the accounting subject, the accounting standards include all accounting activities of the accounting rules, such as China’s current financial budget Accounting system, the accounting system of the administrative unit, the accounting system of public institutions, etc .; the second is the normative form that points out the economic business, the accounting standard content only includes the accounting treatment of certain economic business or an accounting factor item, such as the United States Federal Government Accounting Standards Wait. The author believes that with our country’s current government management system, financial capital management methods and government accounting standards in the form of traditional practices to adapt to build our government accounting norms system should reflect the following principles: (A) the use of the main body of the accounting standard form