从根本上说,政府会计在全球的崛起是由于民主社会和市场经济对受托责任的巨大需求。政府的本质是“若干契约”的联结,契约主体各方投入不同的资本、技能和信息,并期望从政府组织的产出中获得回报。契约主体各方与政府组织有着十分紧密的联系,行政当局的任务是与各利益关系方协 Fundamentally speaking, the rise of government accounting in the world is due to the huge demand for fiduciary responsibility in democratic societies and market economies. The essence of the government is the connection of “several contracts”, in which all parties to the contract devote different capital, skills and information and expect to get rewards from the output of government organizations. The parties to the contract have very close ties with the government organizations. The task of the administration is to coordinate with the various stakeholders