我国政府会计制度运行中面临的问题与对策

目前，我国政府会计制度在运行中面临以下几个方面的问题：会计的体系不适应财政管理体制改革的需要；财务核算的内容不全面；核算基础不利长远发展规划；不能真实反映政府成本、满足政府绩效评价制度的需要；财务报告透明度不够。鉴此，改革和完善现行的政府会计制度已刻不容缓。应尽快明确政府会计体系，制定统一规范的政府会计准则，引入权责发生制会计基础，扩大政府会计核算内容，完善财务报告体系。

Issues on Operating Our Government Accounting System and Countermeasures

At present, the issues on operating our country＇s government accounting system mainly lie in the following aspects： the accounting system not adapted to the reform of financial management system, the no comprehensive financial accounting content, the improper long-term development planning of accounting basis, the unfavorable evaluation system, and the opaque financial report. In view of these, it is of great urgency to reform and improve the current government accounting system. It is expected to make the government accounting system clear, formulate unified accounting standard norms, introduce the accrual accounting foundation, expand the government accounting content, and perfect the financial reporting system.