上世纪90年代以来,随着全球化的进一步深入,新公共管理理论影响力逐步扩大,我国社会主义市场经济日渐完善,政府职能逐步转变,公共财政改革不断深化,各种内外因素一直推动着我国政府会计改革,渐次形成了财政总预算会计、行政单位会计、事业单位会计共同组成的预算会计体系。但是,长期以来,由于我国学政两界总是将预算会计体系与政府会计体系混为一谈,致使以权责发生制为基础的政府会计模式一直没有建立起来,从 Since the 1990s, with the deepening of globalization, the influence of the new public management theory has gradually expanded. The socialist market economy in our country has been gradually improved. The government functions have been gradually transformed. The public finance reform has been continuously deepened. Various internal and external factors have been driving China Government accounting reform, and gradually formed a fiscal budget accounting, administrative unit accounting, accounting unit composed of budget accounting system. However, for a long time, because both the academic and administrative circles of our country always confuse the budget accounting system with the government accounting system, the government accounting mode based on accrual basis has not been established.