西方政府治理理论认为,“政府治理范式”是由政府治理理念、治理结构和运作方式与过程所构成的三位一体的有机框架或网络。这种理论及其实践的目标是改革和创新政府治理范式,根除政府中浪费、欺诈和滥用公共资源等行为和现象,实现“良治”。其中,政府会计通过会计监督、内部制衡、透明度提升及政府绩效评估等控制过程,可以在其中起到基础性的作用。如果说政府会计信息的完全、 Western government governance theory holds that “government governance paradigm ” is a three-part organic framework or network formed by government governance philosophy, governance structure and operation mode and process. The goal of this theory and its practice is to reform and innovate government governance paradigms, eradicate acts and phenomena of waste, fraud and abuse of public resources in the government and achieve “good governance.” Among them, the government accounting through the accounting supervision, internal checks and balances, enhance transparency and government performance evaluation and other control processes, which can play a fundamental role. If the government accounting information is complete,