政府的会计准则主要是以责权发生制和收付实现制作为主要核算基础的。我国政府仍然建立在此项基础之上,对会计准则进行了较大的修改。而且,还增加了“所得税费用”的科目,这种方式将会大大增加政府会计的税务处理强度。本文主要研究的就是政府会计准则下固定资产的会计创新及处理措施。 The government’s accounting standards are mainly based on the accrual basis and the production of receipts and payments as the main accounting basis. Our government is still based on this foundation, making great changes to the accounting standards. In addition, “tax expense” has also been increased, which will greatly increase the tax treatment intensity of government accounting. This paper mainly studies the accounting innovation and treatment of fixed assets under government accounting standards.