一、推进政府会计改革、建立政府财务报告制度具有重要而深远的意义政府会计改革的重要标志和核心内容是建立政府财务报告制度。上世纪80年代,随着“新公共管理运动”日益关注和重视政府受托责任,一些西方市场经济国家在政府会计领域引入权责发生制,建立政府财务 First, promote the government accounting reform, the establishment of the government financial reporting system has an important and far-reaching significance Government accounting reform an important symbol and the core content is to establish a government financial reporting system. In the 1980s, as the “New Public Administration Movement” increasingly paid attention and attached great importance to the government’s fiduciary responsibility, some Western market-oriented economies introduced accruals and accruals in the field of government accounting and set up government finance