首先,系统分析了目前我国经济体制改革和政府职能转换对政府会计的要求。然后,详细的阐述了我国现行的政府会计体系的弊端。其弊端主要是不能全面反映政府的财务信息和政府的受托责任的完成情况和业绩。最后,对我国政府会计的改革提出了一些建议,以期能为我国政府会计改革提供一点参考。 First of all, it systematically analyzes the current requirements for government accounting of the economic system reform and government function transformation in China. Then, it elaborates the malpractices of our current government accounting system in detail. The main drawback is that they can not fully reflect the government’s financial information and the completion of the government’s fiduciary responsibility and performance. Finally, some suggestions are put forward to the reform of government accounting in our country, with a view to providing some reference for the government accounting reform in our country.