我国现行的预算会计体系已无法满足国家发展需求,政府会计改革势在必行。而政府会计改革却又是一个长期且渐进的过程,要想顺利推进我国政府会计的改革就需要制定出准确战略。本文详细分析了新西兰和美国这两个改革较为成功的国家的改革历程并剖析其战略次序安排,为我国改革之路提供了很好的借鉴。 China’s current budget accounting system has been unable to meet the needs of national development, government accounting reform is imperative. However, the government accounting reform is a long-term and gradual process. To successfully promote the reform of government accounting in our country, an accurate strategy needs to be formulated. This article analyzes in detail the reform process of New Zealand and the United States, the two countries with more successful reforms, and analyzes their strategic arrangements. This provides a good reference for the reform of our country.