摘要：當前我國政府會計改革中存在許多問題, 如何解決這些問題并且定位我國政府會計改革的未來取向成為現在的熱門話題, 學術界對于政府會計的研究也日趨增多。本文作者在查閱和研究了國內外各類文獻資料后，去了相關部門學習實踐，以理論聯系實踐，實踐檢驗理論的態度作了相關思考，后在初步解析我國政府會計問題的基礎上, 結合我國現階段處于發展中的國情，從權責發生制應用的角度探討了我國政府會計改革的解決辦法, 并對改革路徑進行了初步設計。

關鍵詞：政府會計問題、政府會計改革、權責發生制、改革規劃、改革設計

Abstract: Nowadays the Chinese government accounting has many reform issues, how to solve these problems and locating the Chinese government accounting reform future orientation become the hot topic right now, the number of academic research about the government accounting is also increasing. Afte the writer of the paper read and studied all kinds of domestic and foreign literature materials, She went to the related departments to make sure that theory links to practice and practice tests theory. After an initial analytsis of our government accounting issues , the writer of the paper probes into the problems with accounting reform and designs the methods to resolve preliminary reform path according to our national developing conditions.

Keywords: government accounting problems , government accounting reform , accrual basis , reform plan , reform design

　　　目前我國政府會計制度相對滯后,主要問題包括：一是核算范圍狹窄，不能全面反映政府資金運動；二是收付實現制的會計基礎存在明顯的局限性;三是基于組織類別構造的預算會計, 一定程度造成財政管理控制效率低下、效益不明顯。