我国政府会计改革研究

Research on the Reformation of Government Accounting in China

我国曾于1997～1998年对政府会计体系进行过重大改革，但随着市场经济深入发展和公共管理体制的建立，暴露出一系列的问题。近年来国际政府会计改革风起云涌，我国政府会计所处的环境发生了巨大的变化，对我国现行政府会计进行改革十分必要。

Our country took a great reformation on the government accounting system from 1997 to 1998, while with the development of market economy and the establishment of public management system, a series of problems appeared. A lot of foreign counties have taken reformations on the government accounting in recent years, and the environment of government accounting in our country has changed tremendously, therefore it＇ s necessary to take a further reformation.